PBF Holding 10-Q7 Nov 132013 Q3 Quarterly reportFinancial data

Company Profile

Document_and_Entity_Informatio

Document and Entity Information Document	9 Months Ended
Document and Entity Information Document	Sep. 30, 2013	Nov. 04, 2013
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF ENERGY INC.	'
Entity Central Index Key	'0001534504	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Sep-13	'
Document Fiscal Period Focus	'Q3	'
Document Fiscal Year Focus	'2013	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Non-accelerated Filer	'
Entity Current Reporting Status	'Yes	'
PBF Holding Company LLC [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF HOLDING COMPANY LLC	'
Entity Central Index Key	'0001566011	'
Entity Common Stock, Shares Outstanding	'	0
PBF Finance Corporation [Member]	'	'
Entity Information [Line Items]	'	'
Entity Registrant Name	'PBF FINANCE CORPORATION	'
Entity Central Index Key	'0001566097	'
Entity Common Stock, Shares Outstanding	'	100
Class A Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	39,582,312
Class B Common Stock [Member]	'	'
Entity Information [Line Items]	'	'
Entity Common Stock, Shares Outstanding	'	41

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$57,417	$285,884
Accounts receivable	577,879	503,796
Inventories	1,472,637	1,497,119
Deferred tax asset	27,279	7,717
Prepaid expense and other current assets	56,133	13,388
Total current assets	2,191,345	2,307,904
Property, plant, and equipment, net	1,735,760	1,635,587
Deferred tax assets	200,282	112,862
Deferred charges and other assets, net	201,954	197,349
Total assets	4,329,341	4,253,702
Current liabilities:	'	'
Accounts payable	563,922	360,057
Accrued expenses	1,042,539	1,031,467
Payable to related parties pursuant to tax receivable agreement	1,007	1,007
Deferred revenue	1,882	210,543
Total current liabilities	1,609,350	1,603,074
Delaware Economic Development Authority loan	16,000	20,000
Long-term debt	722,565	709,980
Payable to related parties pursuant to tax receivable agreement	298,112	159,004
Other long-term liabilities	34,478	38,099
Total liabilities	2,680,505	2,530,157
Commitments and contingencies (Note 11)	'	'
Equity:	'	'
Preferred stock, $0.001 par value, 100,000,000 shares authorized, no shares outstanding, at September 30, 2013 and December 31, 2012	0	0
Additional paid in capital	659,661	417,835
(Accumulated deficit) / Retained earnings	-15,702	1,956
Accumulated other comprehensive loss	-3,495	-61
Total PBF Energy Inc. equity	640,504	419,754
Noncontrolling interest	1,008,332	1,303,791
Total equity	1,648,836	1,723,545
Total liabilities and equity	4,329,341	4,253,702
Class A Common Stock [Member]	'	'
Equity:	'	'
Common stock, value, issued	40	24
Class B common stock [Member]	'	'
Equity:	'	'
Common stock, value, issued	0	0
PBF Holding Company LLC [Member]	'	'
Current assets:	'	'
Cash and cash equivalents	57,417	254,291
Accounts receivable	577,879	503,796
Due from related party	0	14,721
Inventories	1,472,637	1,497,119
Prepaid expense and other current assets	56,133	13,388
Total current assets	2,164,066	2,283,315
Property, plant, and equipment, net	1,735,760	1,635,587
Deferred charges and other assets, net	201,954	197,349
Total assets	4,101,780	4,116,251
Current liabilities:	'	'
Accounts payable	563,922	360,057
Accrued expenses	1,043,603	1,025,918
Deferred revenue	1,882	210,543
Total current liabilities	1,609,407	1,596,518
Delaware Economic Development Authority loan	16,000	20,000
Long-term debt	722,565	709,980
Intercompany notes payable	31,632	0
Other long-term liabilities	36,351	38,099
Total liabilities	2,415,955	2,364,597
Commitments and contingencies (Note 11)	'	'
Equity:	'	'
Member's equity	931,587	930,098
(Accumulated deficit) / Retained earnings	762,848	830,497
Accumulated other comprehensive loss	-8,610	-8,941
Total equity	1,685,825	1,751,654
Total liabilities and equity	$4,101,780	$4,116,251

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Preferred stock, par value (USD per share)	$0.00	$0.00
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Class A Common Stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000,000	1,000,000,000
Common stock, shares outstanding	39,581,613	23,571,221
Class B common stock [Member]	'	'
Common stock, par value (USD per share)	$0.00	$0.00
Common stock, shares authorized	1,000,000	1,000,000
Common stock, shares outstanding	41	41

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	$4,858,880	$5,395,206	$14,335,020	$15,188,327
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,663,697	4,932,645	13,394,777	13,871,884
Operating expenses, excluding depreciation	192,647	179,035	601,245	537,880
General and administrative expenses	30,748	38,942	79,983	78,042
Loss (gain) on sale of assets	-48	20	-48	-2,430
Depreciation and amortization expense	27,435	24,455	81,530	67,419
Total cost and expenses	4,914,479	5,175,097	14,157,487	14,552,795
(Loss) income from operations	-55,599	220,109	177,533	635,532
Other income (expense)	'	'	'	'
Change in fair value of contingent consideration	0	-692	0	-2,076
Change in fair value of catalyst lease	-2,363	-5,952	3,118	-6,929
Interest expense, net	-26,242	-26,901	-69,561	-86,753
(Loss) income before income taxes	-84,204	186,564	111,090	539,774
Income tax benefit	-19,311	0	-898	0
Net income (loss)	-64,893	186,564	111,988	539,774
Less: net (loss) income attributable to noncontrolling interest	-45,045	'	103,604	'
Net (loss) income attributable to PBF Energy Inc.	-19,848	'	8,384	'
Basic (in shares)	39,575,429	'	30,094,946	'
Diluted (in shares)	39,575,429	'	30,748,901	'
Basic (in usd per share)	($0.50)	'	$0.28	'
Diluted (in usd per share)	($0.50)	'	$0.27	'
Dividends per common share	$0.30	'	$0.90	'
PBF Holding Company LLC [Member]	'	'	'	'
Revenues	4,858,880	5,395,206	14,335,020	15,188,327
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,663,697	4,932,645	13,394,777	13,871,884
Operating expenses, excluding depreciation	192,647	179,035	601,245	537,880
General and administrative expenses	22,653	38,942	71,888	78,042
Loss (gain) on sale of assets	-48	20	-48	-2,430
Depreciation and amortization expense	27,435	24,455	81,530	67,419
Total cost and expenses	4,906,384	5,175,097	14,149,392	14,552,795
(Loss) income from operations	-47,504	220,109	185,628	635,532
Other income (expense)	'	'	'	'
Change in fair value of contingent consideration	0	-692	0	-2,076
Change in fair value of catalyst lease	-2,363	-5,952	3,118	-6,929
Interest expense, net	-26,363	-26,901	-69,712	-86,753
Net income (loss)	($76,230)	$186,564	$119,034	$539,774

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (Loss) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	($64,893)	$186,564	$111,988	$539,774
Other comprehensive income:	'	'	'	'
Unrealized gain on available for sale securities	13	2	7	2
Amortization of defined benefit plans unrecognized net loss	108	0	324	17
Total other comprehensive income	121	2	331	19
Comprehensive income (loss) attributable to Company	-64,772	186,566	112,319	539,793
Less: Comprehensive (loss) income attributable to noncontrolling interest	-45,004	'	103,800	'
Comprehensive (loss) income attributable to PBF Energy Inc.	-19,768	'	8,519	'
PBF Holding Company LLC [Member]	'	'	'	'
Net income	-76,230	186,564	119,034	539,774
Other comprehensive income:	'	'	'	'
Unrealized gain on available for sale securities	13	2	7	2
Amortization of defined benefit plans unrecognized net loss	108	0	324	17
Total other comprehensive income	121	2	331	19
Comprehensive income (loss) attributable to Company	($76,109)	$186,566	$119,365	$539,793

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Net income	$111,988	$539,774
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	86,417	71,144
Stock-based compensation	2,750	1,707
Change in fair value of catalyst lease obligation	-3,118	6,929
Change in fair value of contingent consideration	0	2,076
Deferred income taxes	-898	0
Increase (decrease) in tax receivable agreement liability	8,095	0
Non-cash change in inventory repurchase obligations	-13,362	5,126
Write-off of unamortized deferred financing fees	0	4,391
Pension and other post retirement benefits costs	12,654	9,513
Gain on disposition of property, plant and equipment	-48	-2,430
Changes in current assets and current liabilities:	'	'
Accounts receivable	-74,083	-179,989
Inventories	31,165	85,179
Other current assets	-42,745	36,971
Accounts payable	203,865	-39,153
Accrued expenses	48,811	-56,404
Deferred revenue	-208,661	13,719
Other assets and liabilities	-20,249	-29,731
Net cash provided by operations	142,581	468,822
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-201,906	-102,004
Expenditures for deferred turnarounds cost	-15,859	-27,501
Expenditures for other assets	-10,584	-7,731
Proceeds from sale of assets	30,826	3,381
Net cash used in investing activities	-197,523	-133,855
Cash flows from financing activities:	'	'
Proceeds from revolver borrowings	745,000	0
Proceeds from member's capital contributions	0	250
Distribution to PBF Energy Company LLC members	-140,457	-15,081
Dividend payment	-26,042	0
Proceeds from 8.25% senior secured notes	0	665,806
Proceeds from long-term debt	0	430,000
Proceeds from catalyst lease	0	9,452
Repayments of revolver borrowings	-730,000	0
Repayments of long-term debt	0	-1,184,597
Payment of contingent consideration related to acquistion of Toledo refinery	-21,357	-103,642
Deferred financing costs and other	-669	-17,273
Net cash used in financing activities	-173,525	-215,085
Net (decrease) increase in cash and cash equivalents	-228,467	119,882
Cash and equivalents, beginning of period	285,884	50,166
Cash and equivalents, end of period	57,417	170,048
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	4,000	0
Accrued construction in progress	7,649	11,710
Non-cash impact of inventory supply and offtake agreements on inventory and accrued expenses	6,683	48,180
PBF Holding Company LLC [Member]	'	'
Net income	119,034	539,774
Adjustments to reconcile net income to net cash provided by operations:	'	'
Depreciation and amortization	86,417	71,144
Stock-based compensation	2,750	1,707
Change in fair value of catalyst lease obligation	-3,118	6,929
Change in fair value of contingent consideration	0	2,076
Non-cash change in inventory repurchase obligations	-13,362	5,126
Write-off of unamortized deferred financing fees	0	4,391
Pension and other post retirement benefits costs	12,654	9,513
Gain on disposition of property, plant and equipment	-48	-2,430
Changes in current assets and current liabilities:	'	'
Accounts receivable	-74,083	-179,989
Due to/from related party	14,721	0
Inventories	31,165	85,179
Other current assets	-42,745	36,971
Accounts payable	203,865	-39,153
Accrued expenses	52,513	-56,404
Deferred revenue	-208,661	13,719
Other assets and liabilities	-18,375	-29,731
Net cash provided by operations	162,727	468,822
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-201,906	-102,004
Expenditures for deferred turnarounds cost	-15,859	-27,501
Expenditures for other assets	-10,584	-7,731
Proceeds from sale of assets	30,826	3,381
Proceeds from intercompany notes payable	31,632	0
Net cash used in investing activities	-197,523	-133,855
Cash flows from financing activities:	'	'
Proceeds from revolver borrowings	745,000	0
Proceeds from member's capital contributions	0	250
Distribution to PBF Energy Company LLC members	-186,684	-15,081
Proceeds from 8.25% senior secured notes	0	665,806
Proceeds from long-term debt	0	430,000
Proceeds from catalyst lease	0	9,452
Repayments of revolver borrowings	-730,000	0
Repayments of long-term debt	0	-1,184,597
Payment of contingent consideration related to acquistion of Toledo refinery	-21,357	-103,642
Deferred financing costs and other	-669	-17,273
Net cash used in financing activities	-162,078	-215,085
Net (decrease) increase in cash and cash equivalents	-196,874	119,882
Cash and equivalents, beginning of period	254,291	50,166
Cash and equivalents, end of period	57,417	170,048
Non-cash activities:	'	'
Conversion of Delaware Economic Development Authority loan to grant	4,000	0
Accrued construction in progress	7,649	11,710
Non-cash impact of inventory supply and offtake agreements on inventory and accrued expenses	$6,683	$48,180

DESCRIPTION_OF_THE_BUSINESS_AN

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	9 Months Ended
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION	'
	DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION
	Description of the Business
	PBF Energy Inc. ("PBF Energy") was formed as a Delaware corporation on November 7, 2011 for the purpose of facilitating an initial public offering ("IPO") of its common equity and to become the sole managing member of PBF Energy Company LLC ("PBF LLC"), a Delaware limited liability company. Prior to completion of its IPO, PBF Energy had not engaged in any business or other activities except in connection with its formation and the IPO. On December 12, 2012, PBF Energy completed an IPO of 23,567,686 shares of its Class A common stock at a public offering price of $26.00 per share. The IPO subsequently closed on December 18, 2012. PBF Energy used the net proceeds of the offering to acquire approximately 24.4% of the membership interests in PBF LLC and to cover offering expenses. As a result of the IPO and related reorganization transactions, PBF Energy became the sole managing member of PBF LLC with a controlling interest in PBF LLC and its subsidiaries. PBF Energy consolidates the financial results of PBF LLC and its subsidiaries and records a noncontrolling interest in its consolidated financial statements representing the economic interests of PBF LLC's members other than PBF Energy. The financial statements and results of operations for periods prior to the completion of PBF Energy’s IPO and the related reorganization transactions are those of PBF LLC. Effective with the completion of the PBF Energy IPO and related reorganization transactions, PBF LLC became a minority-owned, controlled and consolidated subsidiary of PBF Energy.

	On June 12, 2013, PBF Energy completed a public offering of 15,950,000 shares of Class A common stock at a price of $27.00 per share, less underwriting discounts and commissions, in a secondary public offering (the "Secondary Offering"). All of the shares were sold by funds affiliated with The Blackstone Group L.P., or Blackstone, and First Reserve Management, L.P., or First Reserve. In connection with the Secondary Offering, Blackstone and First Reserve exchanged 15,950,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy, resulting in a divestiture of approximately 16.6% of Blackstone and First Reserve's holdings in PBF LLC. PBF Energy did not receive any proceeds from the Secondary Offering. PBF Energy incurred approximately $1,388 of expenses, included in general and administrative expenses, in connection with, the Secondary Offering during the nine months ended September 30, 2013 for which it was reimbursed by PBF LLC in accordance with the PBF LLC amended and restated limited liability company agreement.

	PBF LLC, together with its consolidated subsidiaries, owns and operates oil refineries and related facilities in North America. PBF Holding Company LLC ("PBF Holding") is a wholly-owned subsidiary of PBF LLC. PBF Finance Corporation ("PBF Finance") is a wholly-owned subsidiary of PBF Holding. PBF Holding and PBF Finance issued 8.25% Senior Secured Notes due 2020 ("senior secured notes") in 2012, which were subsequently registered under the Securities Act of 1933, as amended. Delaware City Refining Company LLC, Delaware Pipeline Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC and Toledo Refining Company LLC are PBF LLC’s principal operating subsidiaries and are all wholly-owned subsidiaries of PBF Holding. Collectively, PBF Energy and subsidiaries, including PBF Holding, are referred to hereinafter as the "Company".

	Substantially all of the Company’s operations are in the United States. The Company’s three oil refineries are all engaged in the refining of crude oil and other feedstocks into petroleum products, and have been aggregated to form one reportable segment. To generate earnings and cash flows from operations, the Company is primarily dependent upon processing crude oil and selling refined petroleum products at margins sufficient to cover fixed and variable costs and other expenses. Crude oil and refined petroleum products are commodities and factors largely out of the Company’s control can cause prices to vary over time. The potential margin volatility can have a material effect on the Company’s financial position, earnings and cash flow.

	Basis of Presentation
	The unaudited condensed consolidated financial information furnished herein reflects all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, considered necessary for a fair presentation of the financial position and the results of operations and cash flows of the Company for the periods presented. Certain amounts reported in prior years have been reclassified to conform to the current year presentation. All intercompany accounts and transactions have been eliminated in consolidation. These unaudited condensed consolidated financial statements of the Company have been prepared in accordance with U.S. generally accepted accounting principles (GAAP) for interim financial information. Accordingly, they do not include all of the information and notes required by GAAP for complete financial statements. These interim condensed consolidated financial statements should be read in conjunction with the financial statements included in the Annual Reports on Form 10-K for the year ended December 31, 2012 of PBF Energy Inc., PBF Holding Company LLC and PBF Finance Corporation. The results of operations for the three and nine months ended September 30, 2013 are not indicative of the results to be expected for the full year.

RECENT_ACCOUNTING_PRONOUCEMENT

RECENT ACCOUNTING PRONOUCEMENTS	9 Months Ended
RECENT ACCOUNTING PRONOUCEMENTS	Sep. 30, 2013
Accounting Changes and Error Corrections [Abstract]	'
RECENT ACCOUNTING PRONOUCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	On January 1, 2013, the Company adopted changes issued by the Financial Accounting Standards Board ("FASB") to the disclosure of offsetting assets and liabilities. These changes require an entity to disclose gross and net information about instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. The enhanced disclosures will enable users of an entity's financial statements to understand and evaluate the effect or potential effect of master netting arrangements on an entity's financial position, including the effect or potential effect of rights of setoff associated with certain financial instruments and derivative instruments. As of September 30, 2013, the impact of offsetting assets and liabilities was not material to the Company and additional disclosure is not included in this Form 10-Q.

	On January 1, 2013, the Company adopted changes issued by the FASB to the reporting of amounts reclassified out of accumulated other comprehensive income. These changes require an entity to report the effect of significant reclassifications out of accumulated other comprehensive income on the respective line items in net income if the amount being reclassified is required to be reclassified in its entirety to net income. For other amounts that are not required to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures that provide additional detail about those amounts. These requirements are to be applied to each component of accumulated other comprehensive income. For the three and nine months ended September 30, 2013, the impact of reclassification out of accumulated other comprehensive income was not material to the Company and additional disclosure is not included in this Form 10-Q.

NONCONTROLLING_INTEREST_OF_PBF

NONCONTROLLING INTEREST OF PBF ENERGY	9 Months Ended
	Sep. 30, 2013
Noncontrolling Interest [Abstract]	'
NONCONTROLLING INTEREST OF PBF ENERGY	'
	NONCONTROLLING INTEREST OF PBF ENERGY

	As a result of the PBF Energy IPO and the related reorganization transactions on December 18, 2012, PBF Energy became the sole managing member of, and had a controlling interest in, PBF LLC which represented 24.4% of the outstanding units. As the sole managing member of PBF LLC, PBF Energy operates and controls all of the business and affairs of PBF LLC and its subsidiaries. In connection with the Secondary Offering, Blackstone and First Reserve exchanged 15,950,000 Series A Units of PBF LLC for an equivalent number of shares of Class A common stock of PBF Energy, which increased PBF Energy's interest in PBF LLC to approximately 40.9%.

	PBF Energy consolidates the financial results of PBF LLC and its subsidiaries, and records a noncontrolling interest for the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated statements of operations represents the portion of net income or loss attributable to the economic interest in PBF Energy held by the members of PBF LLC other than PBF Energy. Noncontrolling interest on the consolidated balance sheets represents the portion of net assets of PBF Energy attributable to the members of PBF LLC other than PBF Energy. The noncontrolling interest ownership percentage as of September 30, 2013, June 12, 2013 (the completion date of the Secondary Offering) and December 31, 2012 is calculated as follows:



		Holders of			Outstanding Shares			Total *
		PBF LLC Series			of PBF Energy
		A Units			Class A
					Common
					Stock
	December 31, 2012	72,972,131			23,571,221			96,543,352

		75.6	%		24.4	%		100	%
	June 12, 2013	57,027,225			39,563,835			96,591,060

		59	%		41	%		100	%
	September 30, 2013	57,237,488			39,581,613			96,819,101

		59.1	%		40.9	%		100	%
	——————————

	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the nine months ended September 30, 2013:



		PBF Energy Inc. Equity				Noncontrolling				Total Equity
						Interest
	Balance at January 1, 2013	$	419,754			$	1,303,791			$	1,723,545

	Net income	8,384				103,604				111,988

	Dividend and distributions	(26,042		)		(140,457		)		(166,499		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with Secondary Offering	(23,654		)		—				(23,654		)

	Record allocation of non controlling interest upon completion of Secondary Offering	260,243				(260,243		)		—

	Stock-based compensation	1,636				1,114				2,750

	Exercise of PBF LLC options and warrants, net	—				375				375

	Other comprehensive income	167				164				331

	Exchange of PBF LLC Series A Units for Class A common stock	16				(16		)		—

	Balance at September 30, 2013	$	640,504			$	1,008,332			$	1,648,836

INVENTORIES

INVENTORIES	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
INVENTORIES	'
	INVENTORIES
	Inventories consisted of the following:



	September 30, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	541,097	$	95,371	$	636,468

	Refined products and blendstocks	471,289		331,626		802,915

	Warehouse stock and other	33,254		—		33,254

		$	1,045,640	$	426,997	$	1,472,637




	December 31, 2012
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	384,441	$	257,947	$	642,388

	Refined products and blendstocks	405,545		417,865		823,410

	Warehouse stock and other	31,321		—		31,321

		$	821,307	$	675,812	$	1,497,119


	The inventory offtake agreements at the Paulsboro and Delaware City refineries were terminated on July 1, 2013 and separate inventory intermediation agreements for these refineries became effective upon the termination (see Note 5 Inventory Intermediation Agreements).

	Inventory under inventory supply and offtake arrangements includes crude oil stored at the Company’s Paulsboro and Delaware City refineries' storage facilities that the Company will purchase as it is consumed in connection with the crude supply agreements; feedstocks and blendstocks sold to counterparties that the Company will repurchase for further blending into finished products; lube products sold to a counterparty that the Company will repurchase; and light finished products sold to counterparties in connection with the offtake and intermediation agreements and stored in the Paulsboro and Delaware City refineries' storage facilities.

	At September 30, 2013 and December 31, 2012, the replacement value of inventories exceeded the LIFO carrying value by approximately $72,689 and $79,859, respectively.

DEFERRED_CHARGES_AND_OTHER_ASS

DEFERRED CHARGES AND OTHER ASSETS, NET	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
DEFERRED CHARGES AND OTHER ASSETS, NET	'
	DEFERRED CHARGES AND OTHER ASSETS, NET
	Deferred charges and other assets, net consisted of the following:



		September 30,		31-Dec-12
		2013
	Deferred turnaround costs, net	$	77,656	$	78,128

	Catalyst	68,374		66,377

	Deferred financing costs, net	27,929		30,987

	Restricted cash	12,116		12,114

	Linefill	9,636		8,042

	Intangible assets, net	761		1,085

	Other	5,482		616

		$	201,954	$	197,349

ACCRUED_EXPENSES

ACCRUED EXPENSES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
ACCRUED EXPENSES	'
	ACCRUED EXPENSES
	PBF Energy
	Accrued expenses consisted of the following:



		September 30,			December 31, 2012
		2013
	Inventory-related accruals	$	445,753		$	287,929

	Inventory supply and offtake arrangements	439,264			536,594

	Excise and sales tax payable	27,651			40,776

	Accrued transportation costs	23,979			20,338

	Accrued interest	9,041			22,764

	Accrued utilities	16,622			19,060

	Customer deposits	28,104			26,541

	Accrued salaries and benefits	5,995			15,212

	Accrued construction in progress	7,649			16,481

	Income taxes payable	—			1,275

	Fair value of contingent consideration for refinery acquisition	—			21,358

	Other	38,481			23,139

		$	1,042,539		$	1,031,467


	*PBF Holding*
	Accrued expenses consisted of the following:



		September 30,			December 31,
		2013			2012
	Inventory-related accruals	$	445,753		$	287,929

	Inventory supply and offtake arrangements	439,264			536,594

	Excise and sales tax payable	27,651			36,414

	Accrued transportation costs	23,979			20,338

	Accrued interest	9,041			22,764

	Accrued utilities	16,622			19,060

	Customer deposits	28,104			26,541

	Accrued salaries and benefits	5,995			15,212

	Accrued construction in progress	7,649			16,481

	Fair value of contingent consideration for refinery acquisition	—			21,358

	Other	39,545			23,227

	$	1,043,603		$	1,025,918


The Company has the obligation to repurchase certain intermediates and finished products that are held in the Company’s refinery storage tanks in accordance with the Intermediation Agreements with J. Aron commencing in July 2013 (see Note 5 Inventory Intermediation Agreements). As of September 30, 2013, a liability included in Inventory supply and offtake arrangements is recorded at market price for the J. Aron owned inventory held in the Company's storage tanks under the Intermediation Agreements, with any change in the market price being recorded in costs of sales.

Prior to July 1, 2013, the Company had the obligation to repurchase certain intermediates and lube products under its products offtake agreements with Morgan Stanley Capital Group Inc. (“MSCG”) that were held in the Company’s refinery storage tanks. A liability included in Inventory supply and offtake arrangements was recorded at market price for the volumes held in storage consistent with the terms of the offtake agreements with any change in the market price recorded in costs of sales. The liability represented the amount the Company expected to pay to repurchase the volumes held in storage. The Company recorded a non-cash benefit of $0 and $20,248 related to this liability in the three and nine months ended September 30, 2013, respectively. The Company recorded a non-cash charge of $30,249 and $17,309 related to this liability in the three and nine months ended September 30, 2012, respectively.

DELAWARE_ECONOMIC_DEVELOPMENT_

DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	9 Months Ended
DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	Sep. 30, 2013
Debt Disclosure [Abstract]	'
DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN	'
	DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN
	In June 2010, in connection with the Delaware City acquisition, the Delaware Economic Development Authority (the “Authority”) granted the Company a $20,000 loan to assist with operating costs and the cost of restarting the refinery. The loan is represented by a zero interest rate note and the entire unpaid principal amount is payable in full on March 1, 2017, unless the loan is converted to a grant. The Company recorded the loan as a long-term liability pending approval from the Authority that it has met the requirements to convert the remaining loan balance to a grant.

	The loan converts to a grant in tranches of up to $4,000 annually over a five-year period, starting at the one-year anniversary of the “certified restart date” as defined in the agreement and certified by the Authority. In order for the loan to be converted to a grant, the Company is required to utilize at least 600 man hours of labor in connection with the reconstruction and restarting of the Delaware City refinery, expend at least $125,000 in qualified capital expenditures, commence refinery operations, and maintain certain employment levels, all as defined in the agreement. In February 2013, the Company received confirmation from the Authority that the Company had satisfied the conditions necessary for the first $4,000 tranche of the loan to be converted to a grant. As a result of the grant conversion, property, plant and equipment, net was reduced by $4,000 as of September 30, 2013, as the proceeds from the loan were used for capital projects.

	In October 2013, the Company received confirmation from the Delaware Economic Development Authority that the Company had satisfied the conditions necessary for the second $4,000 tranche of the loan to be converted to a grant.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	PBF Energy
	For periods following PBF Energy’s IPO, PBF Energy is required to file federal and applicable state corporate income tax returns and recognizes income taxes on its pre-tax income, which to-date has consisted solely of its share (approximately 24.4% prior to the Secondary Offering and approximately 40.9% subsequent to the Secondary Offering) of PBF LLC’s pre-tax income. PBF LLC is organized as a limited liability company which is treated as a "flow-through" entity for income tax purposes and therefore is not subject to income taxes. As a result, the PBF Energy condensed consolidated financial statements do not reflect a benefit or provision for income taxes for PBF LLC for periods prior to the IPO or any benefit or provision for income taxes on the pre-tax income or loss attributable to the noncontrolling interest in PBF LLC.

	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:



		Three Months Ended September 30, 2013			Nine Months Ended September 30, 2013
	Current tax benefit	$	(1,744	)	$	—

	Deferred tax benefit	(17,567		)	(898		)
	Total tax benefit	$	(19,311	)	$	(898	)

	The difference between the Company’s income tax benefit and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:



		Three Months Ended September 30, 2013						Nine Months Ended September 30, 2013
	Provision at Federal statutory rate	$	(13,693	)	35	%		$	2,620		35	%

	Increase (decrease) attributable to flow-through of certain tax adjustments:

	State income taxes (net federal income tax)	(1,917		)	4.9	%		367			4.9	%

	Non deductible/nontaxable items	2,377			(6.1	)%		2,438			32.6	%

	Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix	(4,983		)	12.7	%		(4,983		)	(66.6	)%
	Other	(1,095		)	2.8	%		(1,340		)	(17.9	)%
	Total	$	(19,311	)	49.3	%		$	(898	)	(12.0	)%

	PBF Energy has determined there are no material uncertain tax positions as of September 30, 2013.

	PBF Holding
	PBF Holding is a limited liability company treated as a "flow-through" entity for income tax purposes. Accordingly there is no benefit or provision for federal or state income tax in the accompanying PBF Holding financial statements.

INTERCOMPANY_NOTE_PAYABLE

INTERCOMPANY NOTE PAYABLE	9 Months Ended
INTERCOMPANY NOTE PAYABLE	Sep. 30, 2013
INTERCOMPANY NOTE PAYABLE [Abstract]	'
INTERCOMPANY NOTE PAYABLE PBF HOLDING	'
	. INTERCOMPANY NOTES PAYABLE
	As of September 30, 2013, PBF Holding entered into notes payable with PBF Energy and PBF LLC for an aggregate principal amount of $31,632. The notes have an interest rate of 2.5% and a five year term but may be prepaid in whole or in part at any time, at the option of the PBF Holding, without penalty or premium.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
COMMITMENTS AND CONTINGENCIES	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	Environmental Matters
	The Company’s refineries are subject to extensive and frequently changing federal, state and local laws and regulations, including, but not limited to, those relating to the discharge of materials into the environment or that otherwise relate to the protection of the environment, waste management and the characteristics and the compositions of fuels. Compliance with existing and anticipated laws and regulations can increase the overall cost of operating the refineries, including remediation, operating costs and capital costs to construct, maintain and upgrade equipment and facilities.

	In connection with the Paulsboro refinery acquisition, the Company assumed certain environmental remediation obligations. The environmental liability of $10,426 recorded as of September 30, 2013 ($9,669 as of December 31, 2012) represents the present value of expected future costs discounted at a rate of 8%. The current portion of the environmental liability is recorded in accrued expenses and the non-current portion is recorded in other long-term liabilities. A trust fund related to this liability in the amount of $12,116 and $12,114, acquired in the Paulsboro acquisition, is recorded as restricted cash in deferred charges and other assets, net as of September 30, 2013 and December 31, 2012, respectively.

	In connection with the acquisition of the Delaware City assets, Valero Energy Corporation ("Valero") remains responsible for certain pre-acquisition environmental obligations up to $20,000 and the predecessor to Valero in ownership of the refinery retains other historical obligations.

	In connection with the acquisition of the Delaware City assets and the Paulsboro refinery, the Company and Valero purchased ten year, $75,000 environmental insurance policies to insure against unknown environmental liabilities at each site. In connection with the Toledo refinery acquisition, Sunoco, Inc. (R&M) ("Sunoco") remains responsible for environmental remediation for conditions that existed on the closing date for twenty years from March 1, 2011.

	In 2010, New York State adopted a Low-Sulfur Heating Oil mandate that, beginning July 1, 2012, requires all heating oil sold in New York State to contain no more than 15 PPM sulfur. Other states have laws with various implementation dates that also require lower levels of sulfur in heating oils. Not all of the heating oil we currently produce meets these specifications. The Company has made and is continuing to make certain processing improvements to shift conventional heating oil production to ultra-low sulfur heating oil and ultra-low sulfur diesel in order to comply with these new mandates. The Company plans to continue increasing ultra-low sulfur distillate production over the next several years while marketing conventional heating oil in states where regulations have not changed. The mandate and other requirements do not currently have a material impact on the Company's financial position, results of operations or cash flows.

	In addition, on June 1, 2012, the Environmental Protection Agency ("EPA") issued final amendments to the New Source Performance Standards (“NSPS”) for petroleum refineries, including standards for emissions of nitrogen oxides from process heaters and work practice standards and monitoring requirements for flares. The Company has evaluated the impact of the regulation and amended standards on its refinery operations and currently does not expect the cost to comply by July 1, 2015 with the amended NSPS to be material.

	The Company is aware that the EPA has drafted the proposed Tier 3 Motor Vehicle Emission and Fuel Standards. The draft Standards are in the formal public comment period at this time. The gasoline currently manufactured by the Company's refineries does not meet a portion of the proposed requirements, specifically as related to meeting the proposed 10 ppm annual average gasoline sulfur requirement. The EPA has included potential options in other portions of the proposed Standards that the Company's gasoline products may meet if adopted in the final rulemaking. The Company is continuing to evaluate the potential impact of these proposed Standards.

	On June 14, 2013, two administrative appeals were filed by the Sierra Club and Delaware Audubon regarding an air permit Delaware City Refining Company LLC (“Delaware City Refining”) obtained to allow loading of crude oil onto barges. The appeals allege that both the loading of crude oil onto barges and the operation of the Delaware City Refining double-loop rail terminal violate Delaware’s Coastal Zone Act. A hearing on the first appeal before the State Coastal Zone Industrial Control Board occurred on July 16, 2013, and the board ruled in favor of Delaware City Refining dismissing the appeal for lack of standing. Sierra Club and Delaware Audubon have appealed that decision to the Delaware Superior Court, New Castle County, Case No. N13A-09-001 ALR, and Delaware City Refining and the state filed cross-appeals. No schedule has yet been set for the appeal in Superior Court. A hearing on the second appeals before the Environmental Appeals Board, case no. 2013-06, has been scheduled for January 21, 2014 with motions to dismiss scheduled to be heard on December 10, 2013.

	The Company is also currently subject to certain other existing environmental claims and proceedings. The Company believes that there is only a remote possibility that future costs related to any of these other known contingent liability exposures would have a material impact on its financial position, results of operations or cash flows.

	PBF LLC Limited Liability Company Agreement
	The holders of limited liability company interests in PBF LLC, including PBF Energy, generally have to include for purposes of calculating their U.S. federal, state and local income taxes their share of any taxable income of PBF LLC. Taxable income of PBF LLC generally is allocated to the holders of PBF LLC units (including PBF Energy) pro rata in accordance with their respective share of the net profits and net losses of PBF LLC. In general, PBF LLC is required to make periodic tax distributions to the members of PBF LLC, including PBF Energy, pro rata in accordance with their respective percentage interests for such period (as determined under the amended and restated limited liability company agreement of PBF LLC), subject to available cash and applicable law and contractual restrictions (including pursuant to our debt instruments) and based on certain assumptions. Generally, these tax distributions will be an amount equal to our estimate of the taxable income of PBF LLC for the year multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate prescribed for an individual or corporate resident in New York, New York (taking into account the nondeductibility of certain expenses). If, with respect to any given calendar year, the aggregate periodic tax distributions were less than the actual taxable income of PBF LLC multiplied by the assumed tax rate, PBF LLC will make a “true up” tax distribution, no later than March 15 of the following year, equal to such difference, subject to the available cash and borrowings of PBF LLC.
	Tax Receivable Agreement
	PBF Energy entered into a tax receivable agreement with the PBF LLC Series A and PBF LLC Series B Unit holders (the “Tax Receivable Agreement”) that provides for the payment by PBF Energy to such persons of an amount equal to 85% of the amount of the benefits, if any, that PBF Energy is deemed to realize as a result of (i) increases in tax basis, as described below, and (ii) certain other tax benefits related to entering into the Tax Receivable Agreement, including tax benefits attributable to payments under the Tax Receivable Agreement. For purposes of the Tax Receivable Agreement, the benefit deemed realized by PBF Energy will be computed by comparing the actual income tax liability of PBF Energy (calculated with certain assumptions) to the amount of such taxes that PBF Energy would have been required to pay had there been no increase to the tax basis of the assets of PBF LLC as a result of purchases or exchanges of PBF LLC Series A Units for shares of PBF Energy's Class A common stock and had PBF Energy not entered into the Tax Receivable Agreement. The term of the Tax Receivable Agreement will continue until all such tax benefits have been utilized or expired unless: (i) PBF Energy exercises its right to terminate the Tax Receivable Agreement, (ii) PBF Energy breaches any of its material obligations under the Tax Receivable Agreement or (iii) certain changes of control occur, in which case all obligations under the Tax Receivable Agreement will generally be accelerated and due as calculated under certain assumptions.

	The payment obligations under the Tax Receivable Agreement are obligations of PBF Energy and not of PBF LLC or PBF Holding. In general, PBF Energy expects to obtain funding for these payments by causing PBF Holding to distribute cash to PBF LLC, which will then distribute this cash, generally as tax distributions, on a pro-rata basis to its owners. Such owners include PBF Energy, which holds a 40.9% interest as of September 30, 2013.

DIVIDENDS_AND_DISTRIBUTIONS

DIVIDENDS AND DISTRIBUTIONS	9 Months Ended
DIVIDENDS AND DISTRIBUTIONS	Sep. 30, 2013
Equity [Abstract]	'
DIVIDENDS AND DISTRIBUTIONS	'
	DIVIDENDS AND DISTRIBUTIONS
	With respect to dividends and distributions paid during the nine months ended September 30, 2013, PBF Holding paid $186,684 in distributions to PBF LLC. PBF LLC used $86,936 of this amount in total to make three separate non-tax distributions of $0.30 per unit ($0.90 per unit in total) to its members, of which $26,042 was distributed to PBF Energy and the balance was distributed to its other members on March 15, 2013, June 7, 2013 and August 21, 2013. PBF Energy used this $26,042 to pay three separate cash dividends of $0.30 per share of Class A common stock on March 15, 2013, June 7, 2013 and August 21, 2013. PBF LLC used the remaining $99,748 from PBF Holding's distribution to make tax distributions to its members during the nine months ended September 30, 2013, with $20,185 distributed to PBF Energy, of which $1,065 was paid by PBF LLC directly to the applicable taxing authorities on behalf of PBF Energy.

EMPLOYEE_BENEFIT_PLANS

EMPLOYEE BENEFIT PLANS	9 Months Ended
	Sep. 30, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
EMPLOYEE BENEFIT PLANS	'
	EMPLOYEE BENEFIT PLANS
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:



		Three Months Ended September 30,						Nine Months Ended September 30,
	Pension Benefits	2013			2012			2013			2012
	Components of net period benefit cost:
	Service cost	$	3,699		$	2,860		$	11,096		$	8,578

	Interest cost	248			125			744			376

	Expected return on plan assets	(138		)	(81		)	(414		)	(243		)
	Amortization of prior service costs	3			3			9			8

	Amortization of loss	105			8			315			23

	Net periodic benefit cost	$	3,917		$	2,915		$	11,750		$	8,742





		Three Months Ended September 30,						Nine Months Ended September 30,
	Post Retirement Medical Plan	2013			2012			2013			2012
	Components of net period benefit cost:
	Service cost	$	181		$	205		$	544		$	475

	Interest cost	84			106			251			296

	Net periodic benefit cost	$	265		$	311		$	795		$	771

FAIR_VALUE_MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE MEASUREMENTS	'
	FAIR VALUE MEASUREMENTS
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of September 30, 2013 and December 31, 2012.



		As of September 30, 2013
		Level 1			Level 2				Level 3				Total
	Assets:
	Money market funds	$	5,856		$	—			$	—			$	5,856

	Commodity contracts	8,319			—				—				8,319

	Derivatives included with intermediation agreement obligations	—			29,563				—				29,563

	Liabilities:
	Commodity contracts	—			14,587				—				14,587

	Derivatives included with inventory supply arrangement obligations	—			1,291				—				1,291

	Catalyst lease obligations	—			40,323				—				40,323



		As of December 31, 2012
		Level 1			Level 2				Level 3				Total
	Assets:
	Money market funds	$	175,786		$	—			$	—			$	175,786

	Commodity contracts	3,303			—				—				3,303

	Derivatives included with inventory supply arrangement obligations	—			5,595				—				5,595

	Liabilities:
	Catalyst lease obligations	—			43,442				—				43,442

	Commodity contracts	—			1,872				—				1,872

	Contingent consideration for refinery acquisition	—			—				21,358				21,358


	The valuation methods used to measure financial instruments at fair value are as follows:

	•	Money market funds categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted market prices and included within cash and cash equivalents.

	•	The commodity contracts categorized in Level 1 of the fair value hierarchy are measured at fair value based on quoted prices in an active market. The commodity contracts categorized in Level 2 of the fair value hierarchy are measured at fair value using a market approach based upon future commodity prices for similar instruments quoted in active markets.

	•	The derivatives included with inventory supply arrangement obligations, derivatives included with intermediation agreement obligations and the catalyst lease obligations are categorized in Level 2 of the fair value hierarchy and are measured at fair value using a market approach based upon commodity prices for similar instruments quoted in active markets.

	•	The contingent consideration for refinery acquisition obligation at December 31, 2012 is categorized in Level 3 of the fair value hierarchy and is estimated using a discounted cash flow model based on management's estimate of the future cash flows of the Toledo refinery; a risk free rate of return of 0.16%; credit rate spread of 4.38%; and a discount rate of 4.54%. During the three and nine months ended September 30, 2013, there was no change in fair value, as the obligation was known and was paid in full on April 30, 2013.

	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:


		Three Months Ended September 30,							Nine Months Ended September 30,
		2013			2012				2013				2012
	Balance at beginning of period	$	—		$	122,924			$	21,358			$	122,232

	Purchases	—			—				—				—

	Settlements	—			(103,643		)		(21,358		)		(103,643		)

	Unrealized loss included in earnings	—			692				—				1,384

Transfers into Level 3	—			—				—				—

Transfers out of Level 3	—			—				—				—

Balance at end of period	$	—		$	19,973			$	—			$	19,973


There were no transfers between levels during the three and nine months ended September 30, 2013 and 2012, respectively.
Fair value of debt
The table below summarizes the fair value and carrying value as of September 30, 2013 and December 31, 2012.



	September 30, 2013							December 31, 2012
	Carrying			Fair				Carrying				Fair
	value			value				value				value
Senior secured notes (a)	$	667,242		$	684,918			$	666,538			$	700,963

Revolver (b)	15,000			15,000				—				—

Catalyst leases (c)	40,323			40,323				43,442				43,442

Long-term debt	$	722,565		$	740,241			$	709,980			$	744,405


(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES

DERIVATIVES	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
DERIVATIVES	'
	DERIVATIVES
	The Company uses derivative instruments to mitigate certain exposures to commodity price risk. The Company’s crude supply agreements contain purchase obligations for certain volumes of crude oil and other feedstocks. In addition, the Company entered into Intermediation Agreements commencing in July 2013 that contain purchase obligations for certain volumes of intermediates and refined products. The Company was also party to an agreement that contained purchase obligations for certain volumes of stored intermediates inventory during the nine months ended September 30, 2012, which was terminated during the first quarter of 2012. The purchase obligations related to crude oil, feedstocks, intermediates and refined products under these agreements are derivative instruments that have been designated as fair value hedges in order to hedge the commodity price volatility of certain refinery inventory. The fair value of these purchase obligation derivatives is based on market prices of crude oil and refined products in the future. The level of activity for these derivatives is based on the level of operating inventories.

	As of September 30, 2013, there were 928,846 barrels of crude oil and feedstocks (2,529,447 barrels at December 31, 2012) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2012) outstanding under these derivative instruments not designated as hedges. As of September 30, 2013, there were 3,240,579 barrels of intermediates and refined products (no barrels at December 31, 2012) outstanding under these derivative instruments designated as fair value hedges and no barrels (no barrels at December 31, 2012) outstanding under these derivative instruments not designated as hedges. These volumes represent the notional value of the contract.

	The Company also enters into economic hedges primarily consisting of commodity derivative contracts that are not designated as hedges and are used to manage price volatility in certain crude oil and feedstock inventories as well as crude oil, feedstock, and refined product sales or purchases. The objective in entering into economic hedges is consistent with the objectives discussed above for fair value hedges. As of September 30, 2013, there were 38,156,010 barrels of crude oil and no barrels of refined products (9,234,000 and 1,310,000, respectively, as of December 31, 2012), outstanding under short and long term commodity derivative contracts not designated as hedges representing the notional value of the contracts.

	The following tables provide information about the fair values of these derivative instruments as of September 30, 2013 and December 31, 2012 and the line items in the consolidated balance sheet in which the fair values are reflected.


	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(1,291	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	29,563

	December 31, 2012:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	5,595

	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	—


	Derivatives not designated as hedging instruments:
	September 30, 2013:
	Commodity contracts	Accrued expenses	$	(6,269	)
	December 31, 2012:
	Commodity contracts	Accounts receivable	$	1,431


	The Company’s policy is to net the fair value of the derivatives included with inventory supply arrangement obligations and inventory intermediation agreement obligations against the liabilities related to inventory supply arrangements and intermediation agreements with the same counterparty as the legal right of offset exists.

	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.


	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(4,015	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563

	For the three months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	12,519

	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—

	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(6,886	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563

	For the nine months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	12,192

	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—


	Derivatives not designated as hedging instruments:
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

	Commodity contracts	Cost of sales	$	(23,843	)
For the three months ended September 30, 2012:
Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

Commodity contracts	Cost of sales	$	3,029

For the nine months ended September 30, 2013:
Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

Commodity contracts	Cost of sales	$	(9,894	)
For the nine months ended September 30, 2012:
Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(8	)
Commodity contracts	Cost of sales	$	30,636


Hedged items designated in fair value hedges:
For the three months ended September 30, 2013:
Crude oil and feedstock inventory	Cost of sales	$	3,127

Intermediate and refined product inventory	Cost of sales	$	(29,563	)
For the three months ended September 30, 2012:
Crude oil and feedstock inventory	Cost of sales	$	(4,196	)
Intermediate and refined product inventory	Cost of sales	$	—

For the nine months ended September 30, 2013:
Crude oil and feedstock inventory	Cost of sales	$	(378	)
Intermediate and refined product inventory	Cost of sales	$	(29,563	)
For the nine months ended September 30, 2012:
Crude oil and feedstock inventory	Cost of sales	$	(4,590	)
Intermediate and refined product inventory	Cost of sales	$	—


Ineffectiveness related to the Company's fair value hedges resulted in a loss of $888 and $7,264 for the three and nine months ended September 30, 2013 and loss of $8,127 and $7,602 for the three and nine months ended September 30, 2012, respectively, recorded in cost of sales. Gains and losses due to ineffectiveness were excluded from the assessment of hedge effectiveness.

NET_INCOME_PER_SHARE_OF_PBF_EN

NET INCOME PER SHARE OF PBF ENERGY	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
NET INCOME PER SHARE OF PBF ENERGY	'
	NET INCOME (LOSS) PER SHARE OF PBF ENERGY
	For the period subsequent to the IPO, the following table sets forth the computation of basic and diluted net income (loss) per Class A common share attributable to PBF Energy:



	Basic Earnings Per Share:	Three Months Ended September 30, 2013			Nine Months Ended September 30, 2013
	Numerator for basic net income per Class A common share net income (loss) attributable to PBF Energy	$	(19,848	)	$	8,384

	Denominator for basic net income (loss) per Class A common share-weighted average shares	39,575,429			30,094,946

	Basic net income (loss) attributable to PBF Energy per Class A common share	$	(0.50	)	$	0.28


	Diluted Earnings Per Share:
	Numerator for diluted net income per Class A common share net income (loss) attributable to PBF Energy (1)	$	(19,848	)	$	8,384


	Denominator (1):
	Denominator for basic net income (loss) per Class A common share-weighted average shares	39,575,429			30,094,946

	Effect of dilutive securities:
	Common stock equivalents (2)	—			653,955

	Denominator for diluted net income (loss) per common share-adjusted weighted average shares	39,575,429			30,748,901

	Diluted net income (loss) attributable to PBF Energy per Class A common share	$	(0.50	)	$	0.27


	——————————

	-1	During the three and nine months ended September 30, 2013, the potential conversion of 57,243,672 and 66,724,155 PBF LLC Series A Units, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.

	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy Class A common stock because they are anti-dilutive for the nine months ended September 30, 2013.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	Dividend Declared
	On October 29, 2013, the Company's Board of Directors declared a dividend of $0.30 per share on outstanding Class A common stock. The dividend is payable on November 21, 2013 to Class A common stockholders of record at the close of business on November 15, 2013.
	Delaware City Catalyst Lease
	In October 2013, the Delaware City catalyst lease expired and the Company entered into a new catalyst lease agreement with a three year term ending October 21, 2016 and an annual fixed interest rate of 1.96%. The annual lease expense is $322.
	Sale-leaseback
	On November 5, 2013, the Company sold 250 of its owned railcars and concurrently entered into a lease agreement for the same railcars. The lease agreement has terms for the railcars of four and six years. The Company received cash proceeds for the railcars of approximately $35.7 million.

CONDENSED_CONSOLIDATING_FINANC

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	9 Months Ended
	Sep. 30, 2013
Condensed Financial Information of Subsidiary Disclosure [Abstract]	'
CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS	'
	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	PBF Services Company, Delaware City Refining Company LLC, Delaware Pipeline Company LLC, PBF Power Marketing LLC, Paulsboro Refining Company LLC, Paulsboro Natural Gas Pipeline Company LLC, Toledo Refining Company LLC and PBF Investments LLC are 100% owned subsidiaries of PBF Holding and serve as guarantors of the obligations under the senior secured notes. These guarantees are full and unconditional and joint and several. For purposes of the following footnote, PBF Holding is referred to as “Issuer.” The indenture dated February 9, 2012, among PBF Holding, PBF Finance, the guarantors party thereto and Wilmington Trust, National Association, governs subsidiaries designated as “Guarantor Subsidiaries.” PBF Logistics LP, PBF Rail Logistics Company LLC and Delaware City Terminaling Company LLC are consolidated subsidiaries of the Company that are not guarantors of the senior secured notes.

	The senior secured notes were co-issued by PBF Finance. For purposes of the following footnote, PBF Finance is referred to as “Co-Issuer.” The Co-Issuer has no independent assets or operations.

	The following supplemental combining and consolidating financial information reflects the Issuer’s separate accounts, the combined accounts of the Guarantor Subsidiaries, the combining and consolidating adjustments and eliminations and the Issuer’s consolidated accounts for the dates and periods indicated. For purposes of the following combining and consolidating information, the Issuer’s Investments in its subsidiaries and the Guarantor Subsidiaries’ investments in its subsidiaries are accounted for under the equity method of accounting.

	PBF Holding has determined that a correction to the previously presented 2012 condensed consolidating financial information presented in the following statements was necessary to reflect intercompany transactions between the Issuer and the Guarantor Subsidiaries. During the nine months ended September 30, 2012, sales to third parties were made and recorded by the Issuer, but the product sold was owned and delivered by the Guarantor Subsidiaries which recorded the related cost of sales. For that nine month period, correcting entries totaling approximately $1,752.5 million have been reflected in the consolidating schedules to record the intercompany sale of product on the Guarantor Subsidiaries and to record an equal amount of cost of sales on the Issuer. All such intercompany activity was then eliminated in consolidation and, therefore, had no effect on the PBF Holding’s reported condensed consolidated financial statements. The effect of these adjustments increased net income of the Guarantor Subsidiaries by $1,752.5 million for the nine months ended September 30, 2012. On the Issuer, the increase in cost of sales was completely offset by the increase in the Issuer’s equity in the earnings of the Guarantor Subsidiaries. These adjustments also affected the respective entities’ intercompany receivable/payable accounts and the Issuer’s investment in subsidiaries account by $1,910.0 million at December 31, 2012.
	. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)



		30-Sep-13
		Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	56,808		$	609		$	—		$	—			$	57,417

	Accounts receivable	531,004			46,875			—			—				577,879

	Inventories	851,985			620,652			—			—				1,472,637

	Prepaid expense and other current assets	43,721			12,412			—			—				56,133

	Due from related parties	10,852,441			15,714,459			—			(26,566,900		)		—

	Total current assets	12,335,959			16,395,007			—			(26,566,900		)		2,164,066


	Property, plant and equipment, net	63,428			1,672,332			—			—				1,735,760

	Investment in subsidiaries	3,814,871			—			—			(3,814,871		)		—

	Deferred charges and other assets, net	29,511			172,443			—			—				201,954

	Total assets	$	16,243,769		$	18,239,782		$	—		$	(30,381,771	)		$	4,101,780


	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	476,299		$	87,623		$	—		$	—			$	563,922

	Accrued expenses	482,446			561,157			—			—				1,043,603

	Deferred revenue	1,882			—			—			—				1,882

	Due to related parties	12,878,170			13,688,730			—			(26,566,900		)		—

	Total current liabilities	13,838,797			14,337,510			—			(26,566,900		)		1,609,407


	Delaware Economic Development Authority loan	—			16,000			—			—				16,000

	Long-term debt	682,242			40,323			—			—				722,565

	Intercompany notes payable	31,632			—			—			—				31,632

	Other long-term liabilities	5,273			31,078			—			—				36,351

	Total liabilities	14,557,944			14,424,911			—			(26,566,900		)		2,415,955


Commitments and contingencies


Equity:
Member's equity	931,587			664,978			—			(664,978		)		931,587

Retained earnings (accumulated deficit)	762,848			3,151,447			—			(3,151,447		)		762,848

Accumulated other comprehensive loss	(8,610		)	(1,554		)	—			1,554				(8,610		)

Total equity	1,685,825			3,814,871			—			(3,814,871		)		1,685,825

Total liabilities and equity	$	16,243,769		$	18,239,782		$	—		$	(30,381,771	)		$	4,101,780

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)



	31-Dec-12
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
ASSETS
Current assets:
Cash and cash equivalents	$	241,926		$	12,365		$	—		$	—			$	254,291

Accounts receivable	306,999			196,797			—			—				503,796

Inventories	664,225			832,894			—			—				1,497,119

Prepaid expense and other current assets	8,835			4,553			—			—				13,388

Due from related parties	6,770,893			10,015,340			—			(16,771,512		)		14,721

Total current assets	7,992,878			11,061,949			—			(16,771,512		)		2,283,315


Property, plant and equipment, net	28,200			1,607,387			—			—				1,635,587

Investment in subsidiaries	2,855,598			—			—			(2,855,598		)		—

Deferred charges and other assets, net	31,081			166,268			—			—				197,349

Total assets	$	10,907,757		$	12,835,604		$	—		$	(19,627,110	)		$	4,116,251


LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	197,624		$	162,433		$	—		$	—			$	360,057

Accrued expenses	363,536			662,382			—			—				1,025,918

Deferred revenue	—			210,543			—			—				210,543

Due to related parties	7,926,481			8,845,031			—			(16,771,512		)		—

Total current liabilities	8,487,641			9,880,389			—			(16,771,512		)		1,596,518


Delaware Economic Development Authority loan	—			20,000			—			—				20,000

Long-term debt	666,538			43,442			—			—				709,980

Other long-term liabilities	1,924			36,175			—			—				38,099

Total liabilities	9,156,103			9,980,006			—			(16,771,512		)		2,364,597


Commitments and contingencies


Equity:
Member's equity	930,098			664,108			—			(664,108		)		930,098

Retained earnings	830,497			2,193,052			—			(2,193,052		)		830,497

Accumulated other comprehensive loss	(8,941		)	(1,562		)	—			1,562				(8,941		)

Total equity	1,751,654			2,855,598			—			(2,855,598		)		1,751,654

Total liabilities and equity	$	10,907,757		$	12,835,604		$	—		$	(19,627,110	)		$	4,116,251

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME
(UNAUDITED)


	Three Months Ended September 30, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	4,813,737		$	745,102		$	—		$	(699,959	)		$	4,858,880


Costs and expenses:
Cost of sales, excluding depreciation	4,624,531			739,125			—			(699,959		)		4,663,697

Operating expenses, excluding depreciation	(168		)	192,815			—			—				192,647

General and administrative expenses	19,567			3,086			—			—				22,653

(Gain) loss on sale of asset	(254		)	206			—			—				(48		)

Depreciation and amortization expense	3,317			24,118			—			—				27,435

	4,646,993			959,350			—			(699,959		)		4,906,384


Income (loss) from operations	166,744			(214,248		)	—			—				(47,504		)


Other income (expense):
Equity in earnings of subsidiaries	(218,232		)	—			—			218,232				—

Change in fair value of catalyst lease	—			(2,363		)	—			—				(2,363		)

Interest expense, net	(24,742		)	(1,621		)	—			—				(26,363		)

Net (loss) income	$	(76,230	)	$	(218,232	)	$	—		$	218,232			$	(76,230	)


Comprehensive (Loss) Income	$	(76,109	)	$	(218,232	)	$	—		$	218,232			$	(76,109	)


18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)


	Three Months Ended September 30, 2012
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	2,191,427		$	4,133,729		$	—		$	(929,950	)		$	5,395,206


Costs and expenses:
Cost of sales, excluding depreciation	2,428,649			3,433,946			—			(929,950		)		4,932,645

Operating expenses, excluding depreciation	—			179,035			—			—				179,035

General and administrative expenses	38,150			792			—			—				38,942

Loss on sale of asset	—			20			—			—				20

Depreciation and amortization expense	2,183			22,272			—			—				24,455

	2,468,982			3,636,065			—			(929,950		)		5,175,097


(Loss) income from operations	(277,555		)	497,664			—			—				220,109


Other income (expense):
Equity in earnings (loss) of subsidiaries	483,690			—			—			(483,690		)		—

Change in fair value of contingent consideration	—			(692		)	—			—				(692		)

Change in fair value of catalyst lease	—			(5,952		)	—			—				(5,952		)

Interest expense, net	(19,552		)	(7,349		)	—			—				(26,901		)

Net income	$	186,583		$	483,671		$	—		$	(483,690	)		$	186,564


Comprehensive Income	$	186,566		$	483,690		$	—		$	(483,690	)		$	186,566

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)


	Nine Months Ended September 30, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	11,375,513		$	7,060,883		$	—		$	(4,101,376	)		$	14,335,020


Costs and expenses:
Cost of sales, excluding depreciation	12,078,314			5,417,839			—			(4,101,376		)		13,394,777

Operating expenses, excluding depreciation	(310		)	601,555			—			—				601,245

General and administrative expenses	61,607			10,281			—			—				71,888

(Gain) loss on sale of asset	(254		)	206			—			—				(48		)

Depreciation and amortization expense	9,457			72,073			—			—				81,530

	12,148,814			6,101,954			—			(4,101,376		)		14,149,392


(Loss) income from operations	(773,301		)	958,929			—			—				185,628


Other income (expense):
Equity in earnings (loss) of subsidiaries	958,402			—			—			(958,402		)		—

Change in fair value of catalyst lease	—			3,118			—			—				3,118

Interest expense, net	(66,067		)	(3,645		)	—			—				(69,712		)

Net income	$	119,034		$	958,402		$	—		$	(958,402	)		$	119,034


Comprehensive Income	$	119,365		$	958,402		$	—		$	(958,402	)		$	119,365


18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)


	Nine Months Ended September 30, 2012
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	5,036,947		$	12,767,276		$	—		$	(2,615,896	)		$	15,188,327


Costs and expenses:
Cost of sales, excluding depreciation	6,010,490			10,477,290			—			(2,615,896		)		13,871,884

Operating expenses, excluding depreciation	—			537,880			—			—				537,880

General and administrative expenses	72,706			5,336			—			—				78,042

Gain on sale of asset	—			(2,430		)	—			—				(2,430		)

Depreciation and amortization expense	5,123			62,296			—			—				67,419

	6,088,319			11,080,372			—			(2,615,896		)		14,552,795


(Loss) income from operations	(1,051,372		)	1,686,904			—			—				635,532


Other income (expense):
Equity in earnings (loss) of subsidiaries	1,654,329			—			—			(1,654,329		)		—

Change in fair value of contingent consideration	—			(2,076		)	—			—				(2,076		)

Change in fair value of catalyst lease	—			(6,929		)	—			—				(6,929		)

Interest expense, net	(63,164		)	(23,589		)	—			—				(86,753		)

Net income	$	539,793		$	1,654,310		$	—		$	(1,654,329	)		$	539,774


Comprehensive Income	$	539,793		$	1,654,329		$	—		$	(1,654,329	)		$	539,793

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)


	Nine Months Ended September 30, 2013
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	119,034		$	958,402		$	—		$	(958,402	)		$	119,034

Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	14,273			72,144			—			—				86,417

Stock-based compensation	—			2,750			—			—				2,750

Change in fair value of catalyst lease obligation	—			(3,118		)	—			—				(3,118		)

Change in fair value of contingent consideration	—			—			—			—				—

Non-cash change in inventory repurchase obligations	—			(13,362		)	—			—				(13,362		)

Write-off of unamortized deferred financing fees	—			—			—			—				—

Pension and other post retirement benefit costs	3,541			9,113			—			—				12,654

Gain on disposition of property, plant and equipment	(254		)	206			—			—				(48		)

Equity in earnings of subsidiaries	(958,402		)	—			—			958,402				—

Changes in current assets and current liabilities:
Accounts receivable	(224,005		)	149,922			—			—				(74,083		)

Amounts due to/from related parties	870,141			(855,420		)	—			—				14,721

Inventories	(187,760		)	218,925			—			—				31,165

Other current assets	(34,886		)	(7,859		)	—			—				(42,745		)

Accounts payable	278,675			(74,810		)	—			—				203,865

Accrued expenses	118,507			(65,994		)	—			—				52,513

Deferred revenue	1,882			(210,543		)	—			—				(208,661		)

Other assets and liabilities	122			(18,497		)	—			—				(18,375		)

Net cash provided by operating activities	868			161,859			—			—				162,727


Cash flows from investing activities:
Expenditures for property, plant and equipment	(75,099		)	(126,807		)	—			—				(201,906		)

Expenditures for refinery turnarounds costs	—			(15,859		)	—			—				(15,859		)

Expenditures for other assets	—			(10,584		)	—			—				(10,584		)

Proceeds from sale of assets	30,826			—			—			—				30,826

Net cash used in investing activities	(44,273		)	(153,250		)	—			—				(197,523		)


Cash flows from financing activities:
Proceeds from revolver borrowings	745,000			—			—			—				745,000

Proceeds from intercompany notes payable	31,632			—			—			—				31,632

Distribution to members	(186,684		)	—			—			—				(186,684		)

Repayments of revolver borrowings	(730,000		)	—			—			—				(730,000		)

Payment of contingent consideration related to acquisition of Toledo refinery	—			(21,357		)	—			—				(21,357		)

Deferred financing costs and other	(1,661		)	992			—			—				(669		)

Net cash used in financing activities	(141,713		)	(20,365		)	—			—				(162,078		)


Net decrease in cash and cash equivalents	(185,118		)	(11,756		)	—			—				(196,874		)

Cash and equivalents, beginning of period	241,926			12,365			—			—				254,291

Cash and equivalents, end of period	$	56,808		$	609		$	—		$	—			$	57,417

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)


	Nine Months Ended September 30, 2012
	Issuer			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	539,793		$	1,654,310		$	—		$	(1,654,329	)		$	539,774

Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	8,847			62,297			—			—				71,144

Stock-based compensation	—			1,707			—			—				1,707

Change in fair value of catalyst lease obligation	—			6,929			—			—				6,929

Change in fair value of contingent consideration	—			2,076			—			—				2,076

Non-cash change in inventory repurchase obligations	—			5,126			—			—				5,126

Write-off of unamortized deferred financing fees	4,391			—			—			—				4,391

Pension and other post retirement benefit costs	1,594			7,919			—			—				9,513

Gain on disposition of property, plant and equipment	—			(2,430		)	—			—				(2,430		)

Equity in earnings of subsidiaries	(1,654,329		)	—			—			1,654,329				—

Changes in current assets and current liabilities:
Accounts receivable	(410,412		)	230,423			—			—				(179,989		)

Amounts due to/from related parties	1,710,567			(1,710,567		)	—			—				—

Inventories	(540,547		)	625,726			—			—				85,179

Other current assets	(8,501		)	45,472			—			—				36,971

Accounts payable	63,779			(77,121		)	—			(25,811		)		(39,153		)

Accrued expenses	347,790			(404,194		)	—			—				(56,404		)

Deferred revenue	3,912			9,807			—			—				13,719

Other assets and liabilities	(2,723		)	(27,008		)	—			—				(29,731		)

Net cash (used in) provided by operating activities	64,161			430,472			—			(25,811		)		468,822


Cash flows from investing activities:
Expenditures for property, plant and equipment	(13,859		)	(88,145		)	—			—				(102,004		)

Expenditures for refinery turnarounds costs	—			(27,501		)	—			—				(27,501		)

Expenditures for other assets	—			(7,731		)	—			—				(7,731		)

Proceeds from sale of assets	—			3,381			—			—				3,381

Net cash used in investing activities	(13,859		)	(119,996		)	—			—				(133,855		)


Cash flows from financing activities:
Proceeds from member's capital contributions	250			—			—			—				250

Proceeds from 8.25% senior secured notes	665,806			—			—			—				665,806

Proceeds from long-term debt	430,000			—			—			—				430,000

Proceeds from catalyst lease	—			9,452			—			—				9,452

Distributions to members	(15,081		)	—			—			—				(15,081		)

Repayments of long-term debt	(823,749		)	(360,848		)	—			—				(1,184,597		)

Payment of contingent consideration related to acquisition of Toledo refinery	(103,642		)	—			—			—				(103,642		)

Deferred financing costs and other	(17,273		)	—			—			—				(17,273		)

Net cash provided by (used in) financing activities	136,311			(351,396		)	—			—				(215,085		)


Net increase (decrease) in cash and cash equivalents	186,613			(40,920		)	—			(25,811		)		119,882

Cash and equivalents, beginning of period	3,124			47,042			—			—				50,166

Cash and equivalents, end of period	$	189,737		$	6,122		$	—		$	(25,811	)		$	170,048

NONCONTROLLING_INTEREST_OF_PBF1

NONCONTROLLING INTEREST OF PBF ENERGY (Tables)	9 Months Ended
	Sep. 30, 2013
Noncontrolling Interest [Abstract]	'
The ownership percentage in PBF LLC	'
	The noncontrolling interest ownership percentage as of September 30, 2013, June 12, 2013 (the completion date of the Secondary Offering) and December 31, 2012 is calculated as follows:



		Holders of			Outstanding Shares			Total *
		PBF LLC Series			of PBF Energy
		A Units			Class A
					Common
					Stock
	December 31, 2012	72,972,131			23,571,221			96,543,352

		75.6	%		24.4	%		100	%
	June 12, 2013	57,027,225			39,563,835			96,591,060

		59	%		41	%		100	%
	September 30, 2013	57,237,488			39,581,613			96,819,101

		59.1	%		40.9	%		100	%
	——————————

	*	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energy’s Class A common stock on a one-for-one basis.
Summary of the allocation of equity between the controlling and noncontrolling interests of PBF Energy	'
	The following table summarizes the changes in equity for the controlling and noncontrolling interests of PBF Energy for the nine months ended September 30, 2013:



		PBF Energy Inc. Equity				Noncontrolling				Total Equity
						Interest
	Balance at January 1, 2013	$	419,754			$	1,303,791			$	1,723,545

	Net income	8,384				103,604				111,988

	Dividend and distributions	(26,042		)		(140,457		)		(166,499		)
	Record deferred tax asset and liabilities and tax receivable agreement associated with Secondary Offering	(23,654		)		—				(23,654		)

	Record allocation of non controlling interest upon completion of Secondary Offering	260,243				(260,243		)		—

	Stock-based compensation	1,636				1,114				2,750

	Exercise of PBF LLC options and warrants, net	—				375				375

	Other comprehensive income	167				164				331

	Exchange of PBF LLC Series A Units for Class A common stock	16				(16		)		—

	Balance at September 30, 2013	$	640,504			$	1,008,332			$	1,648,836

INVENTORIES_Tables

INVENTORIES (Tables)	9 Months Ended
	Sep. 30, 2013
Inventory Disclosure [Abstract]	'
Schedule of Inventory	'
	Inventories consisted of the following:



	September 30, 2013
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	541,097	$	95,371	$	636,468

	Refined products and blendstocks	471,289		331,626		802,915

	Warehouse stock and other	33,254		—		33,254

		$	1,045,640	$	426,997	$	1,472,637




	December 31, 2012
		Titled Inventory		Inventory Supply and Offtake Arrangements		Total
	Crude oil and feedstocks	$	384,441	$	257,947	$	642,388

	Refined products and blendstocks	405,545		417,865		823,410

	Warehouse stock and other	31,321		—		31,321

		$	821,307	$	675,812	$	1,497,119

DEFERRED_CHARGES_AND_OTHER_ASS1

DEFERRED CHARGES AND OTHER ASSETS, NET (Tables)	9 Months Ended
	Sep. 30, 2013
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'
Schedule of deferred charges and other assets, net	'
	Deferred charges and other assets, net consisted of the following:



		September 30,		31-Dec-12
		2013
	Deferred turnaround costs, net	$	77,656	$	78,128

	Catalyst	68,374		66,377

	Deferred financing costs, net	27,929		30,987

	Restricted cash	12,116		12,114

	Linefill	9,636		8,042

	Intangible assets, net	761		1,085

	Other	5,482		616

		$	201,954	$	197,349

ACCRUED_EXPENSES_Tables

ACCRUED EXPENSES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Schedule of accrued expenses	'
	*PBF Holding*
	Accrued expenses consisted of the following:



		September 30,		December 31,
		2013		2012
	Inventory-related accruals	$	445,753	$	287,929

	Inventory supply and offtake arrangements	439,264		536,594

	Excise and sales tax payable	27,651		36,414

	Accrued transportation costs	23,979		20,338

	Accrued interest	9,041		22,764

	Accrued utilities	16,622		19,060

	Customer deposits	28,104		26,541

	Accrued salaries and benefits	5,995		15,212

	Accrued construction in progress	7,649		16,481

	Fair value of contingent consideration for refinery acquisition	—		21,358

	Other	39,545		23,227

		$	1,043,603	$	1,025,918

	PBF Energy
	Accrued expenses consisted of the following:



		September 30,		December 31, 2012
		2013
	Inventory-related accruals	$	445,753	$	287,929

	Inventory supply and offtake arrangements	439,264		536,594

	Excise and sales tax payable	27,651		40,776

	Accrued transportation costs	23,979		20,338

	Accrued interest	9,041		22,764

	Accrued utilities	16,622		19,060

	Customer deposits	28,104		26,541

	Accrued salaries and benefits	5,995		15,212

	Accrued construction in progress	7,649		16,481

	Income taxes payable	—		1,275

	Fair value of contingent consideration for refinery acquisition	—		21,358

	Other	38,481		23,139

		$	1,042,539	$	1,031,467

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Summary of the income tax provision	'
	The income tax provision in the PBF Energy condensed consolidated financial statements of operations consists of the following:



		Three Months Ended September 30, 2013			Nine Months Ended September 30, 2013
	Current tax benefit	$	(1,744	)	$	—

	Deferred tax benefit	(17,567		)	(898		)
	Total tax benefit	$	(19,311	)	$	(898	)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
	The difference between the Company’s income tax benefit and the income tax provision computed by applying the United States statutory rate and the difference between the Company’s effective income tax rate and the United States statutory rate are reconciled below:



		Three Months Ended September 30, 2013						Nine Months Ended September 30, 2013
	Provision at Federal statutory rate	$	(13,693	)	35	%		$	2,620		35	%

	Increase (decrease) attributable to flow-through of certain tax adjustments:

	State income taxes (net federal income tax)	(1,917		)	4.9	%		367			4.9	%

	Non deductible/nontaxable items	2,377			(6.1	)%		2,438			32.6	%

	Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix	(4,983		)	12.7	%		(4,983		)	(66.6	)%
	Other	(1,095		)	2.8	%		(1,340		)	(17.9	)%
	Total	$	(19,311	)	49.3	%		$	(898	)	(12.0	)%

EMPLOYEE_BENEFIT_PLANS_Tables

EMPLOYEE BENEFIT PLANS (Tables)	9 Months Ended
	Sep. 30, 2013
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]	'
Schedule of net periodic benefit cost	'
	The components of net periodic benefit cost related to the Company’s defined benefit plans consisted of the following:



		Three Months Ended September 30,						Nine Months Ended September 30,
	Pension Benefits	2013			2012			2013			2012
	Components of net period benefit cost:
	Service cost	$	3,699		$	2,860		$	11,096		$	8,578

	Interest cost	248			125			744			376

	Expected return on plan assets	(138		)	(81		)	(414		)	(243		)
	Amortization of prior service costs	3			3			9			8

	Amortization of loss	105			8			315			23

	Net periodic benefit cost	$	3,917		$	2,915		$	11,750		$	8,742





		Three Months Ended September 30,						Nine Months Ended September 30,
	Post Retirement Medical Plan	2013			2012			2013			2012
	Components of net period benefit cost:
	Service cost	$	181		$	205		$	544		$	475

	Interest cost	84			106			251			296

	Net periodic benefit cost	$	265		$	311		$	795		$	771

FAIR_VALUE_MEASUREMENTS_Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	'
	The tables below present information about the Company's financial assets and liabilities measured and recorded at fair value on a recurring basis and indicate the fair value hierarchy of the inputs utilized to determine the fair values as of September 30, 2013 and December 31, 2012.



		As of September 30, 2013
		Level 1		Level 2			Level 3			Total
	Assets:
	Money market funds	$	5,856	$	—		$	—		$	5,856

	Commodity contracts	8,319		—			—			8,319

	Derivatives included with intermediation agreement obligations	—		29,563			—			29,563

	Liabilities:
	Commodity contracts	—		14,587			—			14,587

	Derivatives included with inventory supply arrangement obligations	—		1,291			—			1,291

	Catalyst lease obligations	—		40,323			—			40,323



		As of December 31, 2012
		Level 1		Level 2			Level 3			Total
	Assets:
	Money market funds	$	175,786	$	—		$	—		$	175,786

	Commodity contracts	3,303		—			—			3,303

	Derivatives included with inventory supply arrangement obligations	—		5,595			—			5,595

	Liabilities:
	Catalyst lease obligations	—		43,442			—			43,442

	Commodity contracts	—		1,872			—			1,872

	Contingent consideration for refinery acquisition	—		—			21,358			21,358

Schedule of Effect of Significant Unobservable Inputs	'
	The table below summarizes the changes in fair value measurements categorized in Level 3 of the fair value hierarchy:


		Three Months Ended September 30,					Nine Months Ended September 30,
		2013		2012			2013			2012
	Balance at beginning of period	$	—	$	122,924		$	21,358		$	122,232

	Purchases	—		—			—			—

	Settlements	—		(103,643		)	(21,358		)	(103,643		)

	Unrealized loss included in earnings	—		692			—			1,384

	Transfers into Level 3	—		—			—			—

	Transfers out of Level 3	—		—			—			—

	Balance at end of period	$	—	$	19,973		$	—		$	19,973

Schedule of Fair value of Debt	'
	The table below summarizes the fair value and carrying value as of September 30, 2013 and December 31, 2012.



		September 30, 2013					December 31, 2012
		Carrying		Fair			Carrying			Fair
		value		value			value			value
	Senior secured notes (a)	$	667,242	$	684,918		$	666,538		$	700,963

	Revolver (b)	15,000		15,000			—			—

	Catalyst leases (c)	40,323		40,323			43,442			43,442

	Long-term debt	$	722,565	$	740,241		$	709,980		$	744,405


	(a) The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
	(b) The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
	(c) Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement.

DERIVATIVES_Tables

DERIVATIVES (Tables)	9 Months Ended
	Sep. 30, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Schedule of Fair Value of Derivative Instruments	'
	The following tables provide information about the fair values of these derivative instruments as of September 30, 2013 and December 31, 2012 and the line items in the consolidated balance sheet in which the fair values are reflected.


	Description	Balance Sheet Location	Fair Value
			Asset/(Liability)
	Derivatives designated as hedging instruments:
	September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	(1,291	)
	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	29,563

	December 31, 2012:
	Derivatives included with inventory supply arrangement obligations	Accrued expenses	$	5,595

	Derivatives included with the intermediation agreement obligations	Accrued expenses	$	—


	Derivatives not designated as hedging instruments:
	September 30, 2013:
	Commodity contracts	Accrued expenses	$	(6,269	)
	December 31, 2012:
	Commodity contracts	Accounts receivable	$	1,431

Schedule of Derivative Instruments, Gain (Loss) Recognized in Income	'
	The following tables provide information about the gain or loss recognized in income on these derivative instruments and the line items in the consolidated financial statements in which such gains and losses are reflected.


	Description	Location of Gain or (Loss) Recognized in	Gain or (Loss)
		Income on Derivatives	Recognized in
			Income on Derivatives
	Derivatives designated as hedging instruments:
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(4,015	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563

	For the three months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	12,519

	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—

	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(6,886	)
	Derivatives included with the intermediation agreement obligations	Cost of sales	$	29,563

	For the nine months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	12,192

	Derivatives included with the intermediation agreement obligations	Cost of sales	$	—


	Derivatives not designated as hedging instruments:
	For the three months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

	Commodity contracts	Cost of sales	$	(23,843	)
	For the three months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

	Commodity contracts	Cost of sales	$	3,029

	For the nine months ended September 30, 2013:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	—

	Commodity contracts	Cost of sales	$	(9,894	)
	For the nine months ended September 30, 2012:
	Derivatives included with inventory supply arrangement obligations	Cost of sales	$	(8	)
	Commodity contracts	Cost of sales	$	30,636


	Hedged items designated in fair value hedges:
	For the three months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	3,127

	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	For the three months ended September 30, 2012:
	Crude oil and feedstock inventory	Cost of sales	$	(4,196	)
	Intermediate and refined product inventory	Cost of sales	$	—

	For the nine months ended September 30, 2013:
	Crude oil and feedstock inventory	Cost of sales	$	(378	)
	Intermediate and refined product inventory	Cost of sales	$	(29,563	)
	For the nine months ended September 30, 2012:
	Crude oil and feedstock inventory	Cost of sales	$	(4,590	)
	Intermediate and refined product inventory	Cost of sales	$	—

NET_INCOME_PER_SHARE_OF_PBF_EN1

NET INCOME PER SHARE OF PBF ENERGY (Tables)	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
Computation of basic and diluted net income per common share	'
	For the period subsequent to the IPO, the following table sets forth the computation of basic and diluted net income (loss) per Class A common share attributable to PBF Energy:



	Basic Earnings Per Share:	Three Months Ended September 30, 2013			Nine Months Ended September 30, 2013
	Numerator for basic net income per Class A common share net income (loss) attributable to PBF Energy	$	(19,848	)	$	8,384

	Denominator for basic net income (loss) per Class A common share-weighted average shares	39,575,429			30,094,946

	Basic net income (loss) attributable to PBF Energy per Class A common share	$	(0.50	)	$	0.28


	Diluted Earnings Per Share:
	Numerator for diluted net income per Class A common share net income (loss) attributable to PBF Energy (1)	$	(19,848	)	$	8,384


	Denominator (1):
	Denominator for basic net income (loss) per Class A common share-weighted average shares	39,575,429			30,094,946

	Effect of dilutive securities:
	Common stock equivalents (2)	—			653,955

	Denominator for diluted net income (loss) per common share-adjusted weighted average shares	39,575,429			30,748,901

	Diluted net income (loss) attributable to PBF Energy per Class A common share	$	(0.50	)	$	0.27


	——————————

	-1	During the three and nine months ended September 30, 2013, the potential conversion of 57,243,672 and 66,724,155 PBF LLC Series A Units, respectively, were excluded from the denominator in computing diluted net income per share because including them would have had an antidilutive effect. As the PBF LLC Series A Units were not included, the numerator used in the calculation of diluted net income per share was equal to the numerator used in the calculation of basic net income per share and does not include the net income and income tax attributable to the net income associated with the potential conversion of the PBF LLC Series A Units.

	-2	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy Class A common stock because they are anti-dilutive for the nine months ended September 30, 2013.

CONDENSED_CONSOLIDATING_FINANC1

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Tables)	9 Months Ended
	Sep. 30, 2013
Condensed Financial Information of Subsidiary Disclosure [Abstract]	'
Condensed Consolidating Balance Sheet	'
	CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)



		30-Sep-13
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
	ASSETS
	Current assets:
	Cash and cash equivalents	$	56,808			$	609			$	—		$	—			$	57,417

	Accounts receivable	531,004				46,875				—			—				577,879

	Inventories	851,985				620,652				—			—				1,472,637

	Prepaid expense and other current assets	43,721				12,412				—			—				56,133

	Due from related parties	10,852,441				15,714,459				—			(26,566,900		)		—

	Total current assets	12,335,959				16,395,007				—			(26,566,900		)		2,164,066


	Property, plant and equipment, net	63,428				1,672,332				—			—				1,735,760

	Investment in subsidiaries	3,814,871				—				—			(3,814,871		)		—

	Deferred charges and other assets, net	29,511				172,443				—			—				201,954

	Total assets	$	16,243,769			$	18,239,782			$	—		$	(30,381,771	)		$	4,101,780


	LIABILITIES AND EQUITY
	Current liabilities:
	Accounts payable	$	476,299			$	87,623			$	—		$	—			$	563,922

	Accrued expenses	482,446				561,157				—			—				1,043,603

	Deferred revenue	1,882				—				—			—				1,882

	Due to related parties	12,878,170				13,688,730				—			(26,566,900		)		—

	Total current liabilities	13,838,797				14,337,510				—			(26,566,900		)		1,609,407


	Delaware Economic Development Authority loan	—				16,000				—			—				16,000

	Long-term debt	682,242				40,323				—			—				722,565

	Intercompany notes payable	31,632				—				—			—				31,632

	Other long-term liabilities	5,273				31,078				—			—				36,351

	Total liabilities	14,557,944				14,424,911				—			(26,566,900		)		2,415,955


	Commitments and contingencies


	Equity:
	Member's equity	931,587				664,978				—			(664,978		)		931,587

	Retained earnings (accumulated deficit)	762,848				3,151,447				—			(3,151,447		)		762,848

	Accumulated other comprehensive loss	(8,610		)		(1,554		)		—			1,554				(8,610		)

Total equity	1,685,825				3,814,871				—			(3,814,871		)		1,685,825

Total liabilities and equity	$	16,243,769			$	18,239,782			$	—		$	(30,381,771	)		$	4,101,780

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING BALANCE SHEET (UNAUDITED)



	31-Dec-12
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
ASSETS
Current assets:
Cash and cash equivalents	$	241,926			$	12,365			$	—		$	—			$	254,291

Accounts receivable	306,999				196,797				—			—				503,796

Inventories	664,225				832,894				—			—				1,497,119

Prepaid expense and other current assets	8,835				4,553				—			—				13,388

Due from related parties	6,770,893				10,015,340				—			(16,771,512		)		14,721

Total current assets	7,992,878				11,061,949				—			(16,771,512		)		2,283,315


Property, plant and equipment, net	28,200				1,607,387				—			—				1,635,587

Investment in subsidiaries	2,855,598				—				—			(2,855,598		)		—

Deferred charges and other assets, net	31,081				166,268				—			—				197,349

Total assets	$	10,907,757			$	12,835,604			$	—		$	(19,627,110	)		$	4,116,251


LIABILITIES AND EQUITY
Current liabilities:
Accounts payable	$	197,624			$	162,433			$	—		$	—			$	360,057

Accrued expenses	363,536				662,382				—			—				1,025,918

Deferred revenue	—				210,543				—			—				210,543

Due to related parties	7,926,481				8,845,031				—			(16,771,512		)		—

Total current liabilities	8,487,641				9,880,389				—			(16,771,512		)		1,596,518


Delaware Economic Development Authority loan	—				20,000				—			—				20,000

Long-term debt	666,538				43,442				—			—				709,980

Other long-term liabilities	1,924				36,175				—			—				38,099

Total liabilities	9,156,103				9,980,006				—			(16,771,512		)		2,364,597


Commitments and contingencies


Equity:
Member's equity	930,098				664,108				—			(664,108		)		930,098

Retained earnings	830,497				2,193,052				—			(2,193,052		)		830,497

Accumulated other comprehensive loss	(8,941		)		(1,562		)		—			1,562				(8,941		)

Total equity	1,751,654				2,855,598				—			(2,855,598		)		1,751,654

Total liabilities and equity	$	10,907,757			$	12,835,604			$	—		$	(19,627,110	)		$	4,116,251

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss)	'
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE (LOSS) INCOME
	(UNAUDITED)


		Three Months Ended September 30, 2013
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

	Revenues	$	4,813,737			$	745,102			$	—		$	(699,959	)		$	4,858,880


	Costs and expenses:
	Cost of sales, excluding depreciation	4,624,531				739,125				—			(699,959		)		4,663,697

	Operating expenses, excluding depreciation	(168		)		192,815				—			—				192,647

	General and administrative expenses	19,567				3,086				—			—				22,653

	(Gain) loss on sale of asset	(254		)		206				—			—				(48		)

	Depreciation and amortization expense	3,317				24,118				—			—				27,435

		4,646,993				959,350				—			(699,959		)		4,906,384


	Income (loss) from operations	166,744				(214,248		)		—			—				(47,504		)


	Other income (expense):
	Equity in earnings of subsidiaries	(218,232		)		—				—			218,232				—

	Change in fair value of catalyst lease	—				(2,363		)		—			—				(2,363		)

	Interest expense, net	(24,742		)		(1,621		)		—			—				(26,363		)

	Net (loss) income	$	(76,230	)		$	(218,232	)		$	—		$	218,232			$	(76,230	)


	Comprehensive (Loss) Income	$	(76,109	)		$	(218,232	)		$	—		$	218,232			$	(76,109	)


	18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
	CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
	(UNAUDITED)


		Three Months Ended September 30, 2012
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

	Revenues	$	2,191,427			$	4,133,729			$	—		$	(929,950	)		$	5,395,206


	Costs and expenses:
	Cost of sales, excluding depreciation	2,428,649				3,433,946				—			(929,950		)		4,932,645

	Operating expenses, excluding depreciation	—				179,035				—			—				179,035

	General and administrative expenses	38,150				792				—			—				38,942

	Loss on sale of asset	—				20				—			—				20

	Depreciation and amortization expense	2,183				22,272				—			—				24,455

		2,468,982				3,636,065				—			(929,950		)		5,175,097


(Loss) income from operations	(277,555		)		497,664				—			—				220,109


Other income (expense):
Equity in earnings (loss) of subsidiaries	483,690				—				—			(483,690		)		—

Change in fair value of contingent consideration	—				(692		)		—			—				(692		)

Change in fair value of catalyst lease	—				(5,952		)		—			—				(5,952		)

Interest expense, net	(19,552		)		(7,349		)		—			—				(26,901		)

Net income	$	186,583			$	483,671			$	—		$	(483,690	)		$	186,564


Comprehensive Income	$	186,566			$	483,690			$	—		$	(483,690	)		$	186,566

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)


	Nine Months Ended September 30, 2013
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	11,375,513			$	7,060,883			$	—		$	(4,101,376	)		$	14,335,020


Costs and expenses:
Cost of sales, excluding depreciation	12,078,314				5,417,839				—			(4,101,376		)		13,394,777

Operating expenses, excluding depreciation	(310		)		601,555				—			—				601,245

General and administrative expenses	61,607				10,281				—			—				71,888

(Gain) loss on sale of asset	(254		)		206				—			—				(48		)

Depreciation and amortization expense	9,457				72,073				—			—				81,530

	12,148,814				6,101,954				—			(4,101,376		)		14,149,392


(Loss) income from operations	(773,301		)		958,929				—			—				185,628


Other income (expense):
Equity in earnings (loss) of subsidiaries	958,402				—				—			(958,402		)		—

Change in fair value of catalyst lease	—				3,118				—			—				3,118

Interest expense, net	(66,067		)		(3,645		)		—			—				(69,712		)

Net income	$	119,034			$	958,402			$	—		$	(958,402	)		$	119,034


Comprehensive Income	$	119,365			$	958,402			$	—		$	(958,402	)		$	119,365


18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF OPERATIONS AND COMPREHENSIVE INCOME
(UNAUDITED)


	Nine Months Ended September 30, 2012
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total

Revenues	$	5,036,947			$	12,767,276			$	—		$	(2,615,896	)		$	15,188,327


Costs and expenses:
Cost of sales, excluding depreciation	6,010,490				10,477,290				—			(2,615,896		)		13,871,884

Operating expenses, excluding depreciation	—				537,880				—			—				537,880

General and administrative expenses	72,706				5,336				—			—				78,042

Gain on sale of asset	—				(2,430		)		—			—				(2,430		)

Depreciation and amortization expense	5,123				62,296				—			—				67,419

	6,088,319				11,080,372				—			(2,615,896		)		14,552,795


(Loss) income from operations	(1,051,372		)		1,686,904				—			—				635,532


Other income (expense):
Equity in earnings (loss) of subsidiaries	1,654,329				—				—			(1,654,329		)		—

Change in fair value of contingent consideration	—				(2,076		)		—			—				(2,076		)

Change in fair value of catalyst lease	—				(6,929		)		—			—				(6,929		)

Interest expense, net	(63,164		)		(23,589		)		—			—				(86,753		)

Net income	$	539,793			$	1,654,310			$	—		$	(1,654,329	)		$	539,774


Comprehensive Income	$	539,793			$	1,654,329			$	—		$	(1,654,329	)		$	539,793

Condensed Consolidating Statement of Cash Flow	'
	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)


		Nine Months Ended September 30, 2013
		Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
	Cash flows from operating activities:
	Net income	$	119,034			$	958,402			$	—		$	(958,402	)		$	119,034

	Adjustments to reconcile net income to net
	cash provided by operating activities:
	Depreciation and amortization	14,273				72,144				—			—				86,417

	Stock-based compensation	—				2,750				—			—				2,750

	Change in fair value of catalyst lease obligation	—				(3,118		)		—			—				(3,118		)

	Change in fair value of contingent consideration	—				—				—			—				—

	Non-cash change in inventory repurchase obligations	—				(13,362		)		—			—				(13,362		)

	Write-off of unamortized deferred financing fees	—				—				—			—				—

	Pension and other post retirement benefit costs	3,541				9,113				—			—				12,654

	Gain on disposition of property, plant and equipment	(254		)		206				—			—				(48		)

	Equity in earnings of subsidiaries	(958,402		)		—				—			958,402				—

	Changes in current assets and current liabilities:
	Accounts receivable	(224,005		)		149,922				—			—				(74,083		)

	Amounts due to/from related parties	870,141				(855,420		)		—			—				14,721

	Inventories	(187,760		)		218,925				—			—				31,165

	Other current assets	(34,886		)		(7,859		)		—			—				(42,745		)

	Accounts payable	278,675				(74,810		)		—			—				203,865

	Accrued expenses	118,507				(65,994		)		—			—				52,513

	Deferred revenue	1,882				(210,543		)		—			—				(208,661		)

	Other assets and liabilities	122				(18,497		)		—			—				(18,375		)

	Net cash provided by operating activities	868				161,859				—			—				162,727


	Cash flows from investing activities:
	Expenditures for property, plant and equipment	(75,099		)		(126,807		)		—			—				(201,906		)

	Expenditures for refinery turnarounds costs	—				(15,859		)		—			—				(15,859		)

	Expenditures for other assets	—				(10,584		)		—			—				(10,584		)

	Proceeds from sale of assets	30,826				—				—			—				30,826

	Net cash used in investing activities	(44,273		)		(153,250		)		—			—				(197,523		)


	Cash flows from financing activities:
	Proceeds from revolver borrowings	745,000				—				—			—				745,000

Proceeds from intercompany notes payable	31,632				—				—			—				31,632

Distribution to members	(186,684		)		—				—			—				(186,684		)

Repayments of revolver borrowings	(730,000		)		—				—			—				(730,000		)

Payment of contingent consideration related to acquisition of Toledo refinery	—				(21,357		)		—			—				(21,357		)

Deferred financing costs and other	(1,661		)		992				—			—				(669		)

Net cash used in financing activities	(141,713		)		(20,365		)		—			—				(162,078		)


Net decrease in cash and cash equivalents	(185,118		)		(11,756		)		—			—				(196,874		)

Cash and equivalents, beginning of period	241,926				12,365				—			—				254,291

Cash and equivalents, end of period	$	56,808			$	609			$	—		$	—			$	57,417

18. CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDING
CONDENSED CONSOLIDATING STATEMENT OF CASH FLOW (UNAUDITED)


	Nine Months Ended September 30, 2012
	Issuer				Guarantor Subsidiaries				Non-Guarantor Subsidiaries			Combining and Consolidating Adjustments				Total
Cash flows from operating activities:
Net income	$	539,793			$	1,654,310			$	—		$	(1,654,329	)		$	539,774

Adjustments to reconcile net income to net
cash provided by operating activities:
Depreciation and amortization	8,847				62,297				—			—				71,144

Stock-based compensation	—				1,707				—			—				1,707

Change in fair value of catalyst lease obligation	—				6,929				—			—				6,929

Change in fair value of contingent consideration	—				2,076				—			—				2,076

Non-cash change in inventory repurchase obligations	—				5,126				—			—				5,126

Write-off of unamortized deferred financing fees	4,391				—				—			—				4,391

Pension and other post retirement benefit costs	1,594				7,919				—			—				9,513

Gain on disposition of property, plant and equipment	—				(2,430		)		—			—				(2,430		)

Equity in earnings of subsidiaries	(1,654,329		)		—				—			1,654,329				—

Changes in current assets and current liabilities:
Accounts receivable	(410,412		)		230,423				—			—				(179,989		)

Amounts due to/from related parties	1,710,567				(1,710,567		)		—			—				—

Inventories	(540,547		)		625,726				—			—				85,179

Other current assets	(8,501		)		45,472				—			—				36,971

Accounts payable	63,779				(77,121		)		—			(25,811		)		(39,153		)

Accrued expenses	347,790				(404,194		)		—			—				(56,404		)

Deferred revenue	3,912				9,807				—			—				13,719

Other assets and liabilities	(2,723		)		(27,008		)		—			—				(29,731		)

Net cash (used in) provided by operating activities	64,161				430,472				—			(25,811		)		468,822


Cash flows from investing activities:
Expenditures for property, plant and equipment	(13,859		)		(88,145		)		—			—				(102,004		)

Expenditures for refinery turnarounds costs	—				(27,501		)		—			—				(27,501		)

Expenditures for other assets	—				(7,731		)		—			—				(7,731		)

Proceeds from sale of assets	—				3,381				—			—				3,381

Net cash used in investing activities	(13,859		)		(119,996		)		—			—				(133,855		)


Cash flows from financing activities:
Proceeds from member's capital contributions	250				—				—			—				250

Proceeds from 8.25% senior secured notes	665,806				—				—			—				665,806

Proceeds from long-term debt	430,000				—				—			—				430,000

Proceeds from catalyst lease	—				9,452				—			—				9,452

Distributions to members	(15,081		)		—				—			—				(15,081		)

Repayments of long-term debt	(823,749		)		(360,848		)		—			—				(1,184,597		)

Payment of contingent consideration related to acquisition of Toledo refinery	(103,642		)		—				—			—				(103,642		)

Deferred financing costs and other	(17,273		)		—				—			—				(17,273		)

Net cash provided by (used in) financing activities	136,311				(351,396		)		—			—				(215,085		)


Net increase (decrease) in cash and cash equivalents	186,613				(40,920		)		—			(25,811		)		119,882

Cash and equivalents, beginning of period	3,124				47,042				—			—				50,166

Cash and equivalents, end of period	$	189,737			$	6,122			$	—		$	(25,811	)		$	170,048

DESCRIPTION_OF_THE_BUSINESS_AN1

DESCRIPTION OF THE BUSINESS AND BASIS OF PRESENTATION (Details) (USD $)	Sep. 30, 2013	Dec. 18, 2012	Dec. 12, 2012	Jun. 12, 2013	Jun. 12, 2013	Sep. 30, 2013
In Thousands, except Share data, unless otherwise specified	Senior Secured Notes Issued in 2012 [Member]	Initial Public Offering [Member]	Initial Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]	Secondary Public Offering [Member]
	Senior Notes [Member]	PBF LLC [Member]	Class A Common Stock [Member]	PBF LLC [Member]	Class A Common Stock [Member]	Class A Common Stock [Member]
	PBF Holding Company LLC [Member]
Description of Business [Line Items]	'	'	'	'	'	'
Public offering (in shares)	'	'	23,567,686	'	15,950,000	'
Public offering, offering price per share	'	'	$26	'	$27	'
Percentage of voting interest acquired	'	24.40%	'	16.60%	'	'
Payments of Stock Issuance Costs	'	'	'	'	'	$1,388
Debt fixed interest rate	8.25%	'	'	'	'	'

NONCONTROLLING_INTEREST_OF_PBF2

NONCONTROLLING INTEREST OF PBF ENERGY (Owenership Percentage) (Details)

Sep. 30, 2013

Jun. 12, 2013

Dec. 31, 2012

Sep. 30, 2013

Jun. 12, 2013

Dec. 31, 2012

Dec. 18, 2012

Sep. 30, 2013

Jun. 12, 2013

Dec. 31, 2012

Jun. 12, 2013

PBF Energy [Member]

PBF LLC [Member]

Secondary Public Offering [Member]

Class A Common Stock [Member]

Series A Units [Member]

Class A Common Stock [Member]

Noncontrolling Interest [Line Items]

Public offering (in shares)

15,950,000

Shares outstanding

96,819,101

[1]

96,591,060

[1]

96,543,352

[1]

39,581,613

39,563,835

23,571,221

57,237,488

57,027,225

72,972,131

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

[1]

100.00%

[1]

40.90%

41.00%

24.40%

59.10%

59.00%

75.60%

[1]

Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

NONCONTROLLING_INTEREST_OF_PBF3

NONCONTROLLING INTEREST OF PBF ENERGY (Allocation of Equity) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Noncontrolling Interest [Line Items]	'	'	'	'
Beginning balance	'	'	$1,723,545	'
Net income	-64,893	186,564	111,988	539,774
Dividends and Distributions	'	'	-166,499	'
Record tax receivable agreement	'	'	-23,654	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	'	'	0	'
Stock-based compensation	'	'	2,750	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	375	'
Other comprehensive income	121	2	331	19
Exchange of shares	'	'	0	'
Ending balance	1,648,836	'	1,648,836	'
PBF Energy [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Beginning balance	'	'	419,754	'
Net income	'	'	8,384	'
Dividends and Distributions	'	'	-26,042	'
Record tax receivable agreement	'	'	-23,654	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	'	'	260,243	'
Stock-based compensation	'	'	1,636	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	0	'
Other comprehensive income	'	'	167	'
Exchange of shares	'	'	16	'
Ending balance	640,504	'	640,504	'
Noncontrolling Interest [Member]	'	'	'	'
Noncontrolling Interest [Line Items]	'	'	'	'
Beginning balance	'	'	1,303,791	'
Net income	'	'	103,604	'
Dividends and Distributions	'	'	-140,457	'
Record tax receivable agreement	'	'	0	'
Noncontrolling Interest, Decrease from Redemptions or Purchase of Interests	'	'	-260,243	'
Stock-based compensation	'	'	1,114	'
Stock Issued During Period, Value, Stock Options Exercised	'	'	375	'
Other comprehensive income	'	'	164	'
Exchange of shares	'	'	-16	'
Ending balance	$1,008,332	'	$1,008,332	'

INVENTORIES_Details

INVENTORIES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Inventory [Line Items]	'	'
Crude oil and feedstocks	$636,468	$642,388
Refined products and blendstocks	802,915	823,410
Warehouse stock and other	33,254	31,321
Total inventory	1,472,637	1,497,119
Excess of replacement value of inventory over LIFO carrying value	72,689	79,859
Titled Inventory [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	541,097	384,441
Refined products and blendstocks	471,289	405,545
Warehouse stock and other	33,254	31,321
Total inventory	1,045,640	821,307
Inventory Supply and Offtake Arrangements [Member]	'	'
Inventory [Line Items]	'	'
Crude oil and feedstocks	95,371	257,947
Refined products and blendstocks	331,626	417,865
Warehouse stock and other	0	0
Total inventory	$426,997	$675,812

INVENTORY_INTERMEDIATION_AGREE

INVENTORY INTERMEDIATION AGREEMENT (Details) (J. Aron [Member], USD $)	3 Months Ended	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Inventory [Line Items]	'	'
Intermediation Agreement Expiration Date	'	1-Jul-15
Financing Interest Expense	$3,100	$3,100
Liability for J. Aron Inventory	$366,660	$366,660
Consigned Inventory [Member]	'	'
Inventory [Line Items]	'	'
Barrels of Inventory for J. Aron	3,240,579	3,240,579

DEFERRED_CHARGES_AND_OTHER_ASS2

DEFERRED CHARGES AND OTHER ASSETS, NET (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]	'	'
Deferred turnaround costs, net	$77,656	$78,128
Catalyst	68,374	66,377
Deferred financing costs, net	27,929	30,987
Restricted cash	12,116	12,114
Linefill	9,636	8,042
Intangible assets, net	761	1,085
Other	5,482	616
Deferred charges and other assets	$201,954	$197,349

ACCRUED_EXPENSES_Details

ACCRUED EXPENSES (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]	Morgan Stanley Capital Group, Inc [Member]	PBF Holding Company LLC [Member]	PBF Holding Company LLC [Member]
Repurchase Agreement Counterparty [Line Items]	'	'	'	'	'	'	'	'
Non-cash benefit related to repurchase obligation	'	'	$0	$30,249	$20,248	$17,309	'	'
Accrued Expenses:	'	'	'	'	'	'	'	'
Excise and sales tax payable	445,753	287,929	'	'	'	'	445,753	287,929
Inventory supply and offtake arrangements	439,264	536,594	'	'	'	'	439,264	536,594
Excise and sales tax payable	27,651	40,776	'	'	'	'	27,651	36,414
Accrued transportation costs	23,979	20,338	'	'	'	'	23,979	20,338
Accrued interest	9,041	22,764	'	'	'	'	9,041	22,764
Accrued utilities	16,622	19,060	'	'	'	'	16,622	19,060
Customer deposits	28,104	26,541	'	'	'	'	28,104	26,541
Accrued salaries and benefits	5,995	15,212	'	'	'	'	5,995	15,212
Accrued construction in progress	7,649	16,481	'	'	'	'	7,649	16,481
Income taxes payable	0	1,275	'	'	'	'	'	'
Fair value of contingent consideration for refinery acquisition	0	21,358	'	'	'	'	0	21,358
Other	38,481	23,139	'	'	'	'	39,545	23,227
Accrued expenses	$1,042,539	$1,031,467	'	'	'	'	$1,043,603	$1,025,918

DELAWARE_ECONOMIC_DEVELOPMENT_1

DELAWARE ECONOMIC DEVELOPMENT AUTHORITY LOAN (Details) (USD $)	9 Months Ended				1 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Jun. 30, 2010	Sep. 30, 2013	Oct. 31, 2013
				Zero Percent Interest Note [Member]	Tranche 2 [Member]
					Subsequent Event [Member]
Debt Instrument [Line Items]	'	'	'	'	'
Delaware Economic Development Authority loan	$16,000	$20,000	$20,000	'	'
Debt fixed interest rate	'	'	'	0.00%	'
Annual conversion of loan to grant	4,000	'	'	'	4,000
Term of loan conversion	'5 years	'	'	'	'
Minimum man hours of labor utilized	'600000 hours	'	'	'	'
Minimum qualified capital expenditures	$125,000	'	'	'	'

INCOME_TAXES_Details

INCOME TAXES (Details) (USD $)

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Jun. 12, 2013

Dec. 31, 2012

Sep. 30, 2013

Jun. 12, 2013

Dec. 31, 2012

Dec. 18, 2012

PBF Energy [Member]

Class A Common Stock [Member]

Percentage of ownership in PBF LLC

100.00%

[1]

100.00%

[1]

100.00%

[1]

100.00%

[1]

40.90%

41.00%

24.40%

Current tax benefit

($1,744)

Deferred tax benefit

-17,567

-898

Total tax benefit

-19,311

-898

Provision at Federal statutory rate, amount

-13,693

2,620

State income taxes (ned federal income tax), amount

-1,917

367

Non deductible/nontaxable items, amount

2,377

2,438

Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, amount

-4,983

Other, amount

($1,095)

($1,340)

Provision at Federal statutory rate, as a percent

35.00%

State income taxes (net federal income tax), as a percent

4.90%

Non deductible/nontaxable items, as a percent

-6.08%

32.57%

Adjustment to deferred tax assets and liabilities for change in tax rates due to business mix, as a percent

12.70%

-66.60%

Other, as a percent

2.80%

-17.90%

Effective tax rate

49.30%

-12.00%

[1]

Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

INTERCOMPANY_NOTE_PAYABLE_Deta

INTERCOMPANY NOTE PAYABLE (Details) (PBF Holding Company LLC [Member], USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Notes Payable, Other Payables [Member]
Debt Instrument [Line Items]	'	'	'
Intercompany notes payable	$31,632	$0	'
Debt fixed interest rate	'	'	2.50%
Note payable term	'	'	'5 years

COMMITMENTS_AND_CONTINGENCIES_

COMMITMENTS AND CONTINGENCIES (Details) (USD $)	9 Months Ended						12 Months Ended			9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013		Jun. 12, 2013		Dec. 31, 2012		Dec. 31, 2010	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013	Sep. 30, 2013
							Environmental Issue [Member]	Environmental Issue [Member]	Environmental Issue [Member]	Environmental Issue [Member]	Environmental Issue [Member]
							ppm			Valero [Member]	PBF Energy and Valero [Member]
Loss Contingencies [Line Items]	'		'		'		'	'	'	'	'
Environmental liability	'		'		'		'	$10,426	$9,669	'	'
Discount rate used for environmental liability assessment	'		'		'		'	8.00%	'	'	'
Restricted cash for environmental liabilities	12,116		'		12,114		'	12,116	12,114	'	'
Maximum pre-disposal environmental obligations of Valero	'		'		'		'	'	'	20,000	'
Payments to acquire environmental insurance policies	'		'		'		'	'	'	'	$75,000
Term of insurance policies	'		'		'		'	'	'	'	'10 years
Maximum amount of sulfur allowed in heating oil (in ppm)	'		'		'		15	'	'	'	'
Percent of tax benefit received from increases in tax basis paid to stockholders	85.00%		'		'		'	'	'	'	'
Percentage of ownership in PBF LLC	100.00%	[1]	100.00%	[1]	100.00%	[1]	'	'	'	'	'

[1]	Assumes all of the holders of PBF LLC Series A Units exchange their PBF LLC Series A Units for shares of PBF Energybs ClassB A common stock on a one-for-one basis.

DIVIDENDS_AND_DISTRIBUTIONS_De

DIVIDENDS AND DISTRIBUTIONS (Details) (USD $)	3 Months Ended	9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2013
Distribution Made to Member or Limited Partner [Line Items]	'	'
Dividends per common share	$0.30	$0.90
PBF Holding Company LLC [Member] \| Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution paid	'	$186,684
PBF LLC [Member] \| Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution paid	'	86,936
PBF LLC [Member] \| Tax Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution paid	'	99,748
Distribution received	'	20,185
PBF LLC [Member] \| PBF Energy [Member] \| Cash Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Distribution paid	'	26,042
PBF LLC [Member] \| PBF Energy [Member] \| Tax Distribution [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Income Taxes Paid	'	1,065
PBF Energy [Member] \| Class A Common Stock [Member]	'	'
Distribution Made to Member or Limited Partner [Line Items]	'	'
Dividends per common share	$0.30	$0.90
Aggregate amount of dividends paid	'	$26,042

EMPLOYEE_BENEFIT_PLANS_Details

EMPLOYEE BENEFIT PLANS (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension Benefits [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	$3,699	$2,860	$11,096	$8,578
Interest cost	248	125	744	376
Expected return on plan assets	-138	-81	-414	-243
Amortization of prior service costs	3	3	9	8
Amortization of loss	105	8	315	23
Net periodic benefit cost	3,917	2,915	11,750	8,742
Post Retirement Medical Plan [Member]	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Service cost	181	205	544	475
Interest cost	84	106	251	296
Net periodic benefit cost	$265	$311	$795	$771

FAIR_VALUE_MEASUREMENTS_Measur

FAIR VALUE MEASUREMENTS (Measured on Recurring Basis) (Details) (Fair Value, Measurements, Recurring [Member], USD $)

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

In Thousands, unless otherwise specified

Catalyst lease obligations [Member]

Contingent consideration for refinery acquisition [Member]

Commodity contract [Member]

Inventory Intermediation Agreement Obligation [Member]

Inventory Supply Arrangement Obligation [Member]

Inventory Supply and Offtake Arrangements [Member]

Money market funds [Member]

Commodity contract [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Level 1 [Member]

Level 2 [Member]

Level 3 [Member]

Total [Member]

Discounted Cash Flow [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Assets

$8,319

$29,563

$5,595

$5,856

$175,786

$5,856

$175,786

$3,303

$8,319

$3,303

Liabilities

$40,323

$43,442

$40,323

$43,442

$21,358

$1,872

$1,291

$29,563

$5,595

$14,587

Valuation method used to measure financial instruments [Abstract]

Risk free interest rate

0.16%

Credit rate spread

4.38%

Discount rate

4.54%

FAIR_VALUE_MEASUREMENTS_Change

FAIR VALUE MEASUREMENTS (Change in Fair Value at Level 3) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Mar. 31, 2012
Change in Fair Value Measurement Categorized in Level 3 [Roll Forward]	'	'	'	'	'	'
Balance at beginning of period	'	'	$21,358	$122,232	$0	$122,924
Purchases	0	0	0	0	'	'
Settlements	0	-103,643	-21,358	-103,643	'	'
Unrealized loss included in earnings	0	692	0	1,384	'	'
Transfers into Level 3	0	0	0	0	'	'
Transfers out of Level 3	0	0	0	0	'	'
Balance at end of period	$0	$19,973	$0	$19,973	$0	$122,924

FAIR_VALUE_MEASUREMENTS_Fair_V

FAIR VALUE MEASUREMENTS (Fair Value and Carrying Value of Debt) (Details) (USD $)	Sep. 30, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013		Dec. 31, 2012
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt	$722,565		$709,980
Long-term debt, excluding current maturities, Fair value	740,241		744,405
Senior secured notes [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	667,242	[1]	666,538	[1]
Long-term debt, Fair value	684,918	[1]	700,963	[1]
Long-term Line of Credit	15,000	[2]	0	[2]
Lines of Credit, Fair Value Disclosure	15,000	[2]	0	[2]
Catalyst lease [Member]	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Long-term debt, Carrying value	40,323	[3]	43,442	[3]
Long-term debt, Fair value	$40,323	[3]	$43,442	[3]

[1]	The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
[2]	The estimated fair value approximates carrying value, categorized as a Level 2 measurement, as these borrowings bear interest based upon short-term floating market interest rates.
[3]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

DERIVATIVES_Narrative_Details

DERIVATIVES (Narrative) (Details) (USD $)

3 Months Ended

9 Months Ended

In Thousands, unless otherwise specified

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2012

Crude Oil and Feedstock Inventory [Member]

Intermediates and Refined Products Inventory [Member]

Crude Oil Commodity Contract [Member]

Refined Product Commodity Contract [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

Fair Value Hedging [Member]

Not Designated as Hedging Instrument [Member]

bbl

Derivative [Line Items]

Derivative, notional amount, volume

928,846

2,529,447

3,240,579

38,156,010

9,234,000

1,310,000

Loss on fair value hedge ineffectiveness

$888

$8,127

$7,264

$7,602

DERIVATIVES_Fair_Value_of_Deri

DERIVATIVES (Fair Value of Derivative Instruments) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012
Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member] \| Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	($1,291)	$5,595
Designated as Hedging Instrument [Member] \| Inventory Intermediation Agreement Obligation [Member] \| Accrued Expenses [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	29,563	0
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member] \| Accounts Receivable [Member]	'	'
Derivatives, Fair Value [Line Items]	'	'
Fair Value Asset/(Liability)	($6,269)	$1,431

DERIVATIVES_Gain_Loss_Recogniz

DERIVATIVES (Gain (Loss) Recognized in Income) (Details) (Cost of Sales [Member], USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	($4,015)	$12,519	($6,886)	$12,192
Designated as Hedging Instrument [Member] \| Inventory Intermediation Agreement Obligation [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	29,563	0	29,563	0
Designated as Hedging Instrument [Member] \| Crude Oil and Feedstock Inventory [Member] \| Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	3,127	-4,196	-378	-4,590
Designated as Hedging Instrument [Member] \| Intermediates and Refined Products Inventory [Member] \| Fair Value Hedging [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	-29,563	0	-29,563	0
Not Designated as Hedging Instrument [Member] \| Inventory Supply Arrangement Obligation [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	0	0	0	-8
Not Designated as Hedging Instrument [Member] \| Commodity Contract [Member]	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Gain or (Loss) Recognized in Income on Derivatives	($23,843)	$3,029	($9,894)	$30,636

NET_INCOME_PER_SHARE_OF_PBF_EN2

NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Effective tax rate	49.30%		-12.00%
Basic Earnings Per Share:	'		'
Numerator for basic net income per Class A common share-net income attributable to PBF Energy	($19,848)		$8,384
Denominator for basic net income per Class A common share-weighted average shares (in shares)	39,575,429		30,094,946
Basic net income attributable to PBF Energy per Class A common share (in usd per share)	($0.50)		$0.28
Diluted Earnings Per Share:	'		'
Net income attributable to PBF Energy	-19,848		8,384
Denominator for basic net income per Class A common share-weighted average shares (in shares)	39,575,429		30,094,946
Numerator for diluted net income per Class A common share	($19,848)	[1]	$8,384	[1]
Effect of dilutive securities:	'		'
Common stock equivalents (in shares)	0	[2]	653,955	[2]
Denominator for diluted net income per common share-adjusted weighted average shares (in shares)	39,575,429		30,748,901
Diluted net income attributable to PBF Energy per Class A common share (in usd per share)	($0.50)		$0.27
Stock Options [Member]	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	'		753,750
PBF LLC [Member] \| Series A Units [Member]	'		'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'		'
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)	57,243,672		66,724,155

[1]	The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
[2]	Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy ClassB A common stock because they are anti-dilutive for the nine months ended September 30, 2013.

SUBSEQUENT_EVENTS_Details

SUBSEQUENT EVENTS (Details) (USD $)	9 Months Ended		0 Months Ended	1 Months Ended		0 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Nov. 05, 2013	Oct. 31, 2013		Oct. 31, 2013
			Subsequent Event [Member]	Subsequent Event [Member]		Subsequent Event [Member]
			railcar	Catalyst lease obligations [Member]		PBF Energy [Member]
						Class A Common Stock [Member]
Subsequent Event [Line Items]	'	'	'	'		'
Dividends declared per share	'	'	'	'		$0.30
Catalyst lease term	'	'	'	'3 years		'
Debt fixed interest rate	'	'	'	1.96%	[1]	'
Annual lease payment	'	'	'	$322	[1]	'
Sale Leaseback Transaction, Date	'	'	'November 5, 2013	'		'
Sale Leaseback Transaction, Other Information	'	'	250	'		'
Proceeds from catalyst lease	$0	$9,452,000	$35,700,000	'		'

[1]	Catalyst leases are valued using a market approach based upon commodity prices for similar instruments quoted in active markets and are categorized as a Level 2 measurement. The Company has elected the fair value option for accounting for its catalyst lease repurchase obligations as the Company's liability is directly impacted by the change in fair value of the underlying catalyst.

CONDENSED_CONSOLIDATING_FINANC2

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Narrative) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Dec. 31, 2012
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	$4,858,880	$5,395,206	$14,335,020	$15,188,327	'
Cost of sales, excluding depreciation	4,663,697	4,932,645	13,394,777	13,871,884	'
Net income	-64,893	186,564	111,988	539,774	'
Accounts receivable	-577,879	'	-577,879	'	-503,796
Accounts payable	-563,922	'	-563,922	'	-360,057
PBF Services Company [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Delaware City Refining Company LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Delaware Pipeline Company LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
PBF Power Marketing LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Paulsboro Refining Company LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Paulsboro Natural Gas Pipeline Company LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Toledo Refining Company LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Investments LLC [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Percentage of ownership in subsidiaries	'	'	100.00%	'	'
Guarantors Subsidiaries [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	745,102	4,133,729	7,060,883	12,767,276	'
Cost of sales, excluding depreciation	739,125	3,433,946	5,417,839	10,477,290	'
Net income	-218,232	483,671	958,402	1,654,310	'
Equity in earnings (loss) of subsidiaries	0	0	0	0	'
Accounts receivable	-46,875	'	-46,875	'	-196,797
Accounts payable	-87,623	'	-87,623	'	-162,433
Issuer [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	4,813,737	2,191,427	11,375,513	5,036,947	'
Cost of sales, excluding depreciation	4,624,531	2,428,649	12,078,314	6,010,490	'
Net income	-76,230	186,583	119,034	539,793	'
Equity in earnings (loss) of subsidiaries	-218,232	483,690	958,402	1,654,329	'
Accounts receivable	-531,004	'	-531,004	'	-306,999
Accounts payable	-476,299	'	-476,299	'	-197,624
Change In Reporting Entity For Previous Sales [Member] \| Guarantors Subsidiaries [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Revenues	'	'	'	1,752,500	'
Net income	'	'	'	1,752,500	'
Accounts receivable	'	'	'	'	1,910,000
Change In Reporting Entity For Previous Sales [Member] \| Issuer [Member]	'	'	'	'	'
Condensed Financial Statements, Captions [Line Items]	'	'	'	'	'
Cost of sales, excluding depreciation	'	'	'	1,752,500	'
Equity in earnings (loss) of subsidiaries	'	'	'	1,752,500	'
Accounts payable	'	'	'	'	$1,910,000

CONDENSED_CONSOLIDATING_FINANC3

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Balance Sheet) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011	Jun. 30, 2010
In Thousands, unless otherwise specified	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2012	Dec. 31, 2011	Jun. 30, 2010
Current assets:	'	'	'	'	'
Cash and cash equivalents	$57,417	$285,884	$170,048	$50,166	'
Accounts receivable	577,879	503,796	'	'	'
Inventories	1,472,637	1,497,119	'	'	'
Prepaid expense and other current assets	56,133	13,388	'	'	'
Total current assets	2,191,345	2,307,904	'	'	'
Property, plant, and equipment, net	1,735,760	1,635,587	'	'	'
Deferred charges and other assets, net	201,954	197,349	'	'	'
Total assets	4,329,341	4,253,702	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	563,922	360,057	'	'	'
Accrued expenses	1,042,539	1,031,467	'	'	'
Deferred revenue	1,882	210,543	'	'	'
Total current liabilities	1,609,350	1,603,074	'	'	'
Delaware Economic Development Authority loan	16,000	20,000	'	'	20,000
Long-term debt	722,565	709,980	'	'	'
Other long-term liabilities	34,478	38,099	'	'	'
Total liabilities	2,680,505	2,530,157	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Retained earnings (accumulated deficit)	-15,702	1,956	'	'	'
Accumulated other comprehensive loss	-3,495	-61	'	'	'
Total equity	1,648,836	1,723,545	'	'	'
Total liabilities and equity	4,329,341	4,253,702	'	'	'
Issuer [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	56,808	241,926	189,737	3,124	'
Accounts receivable	531,004	306,999	'	'	'
Inventories	851,985	664,225	'	'	'
Prepaid expense and other current assets	43,721	8,835	'	'	'
Due from related party	10,852,441	6,770,893	'	'	'
Total current assets	12,335,959	7,992,878	'	'	'
Property, plant, and equipment, net	63,428	28,200	'	'	'
Investment in subsidiaries	3,814,871	2,855,598	'	'	'
Deferred charges and other assets, net	29,511	31,081	'	'	'
Total assets	16,243,769	10,907,757	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	476,299	197,624	'	'	'
Accrued expenses	482,446	363,536	'	'	'
Deferred revenue	1,882	0	'	'	'
Due to related parties	12,878,170	7,926,481	'	'	'
Total current liabilities	13,838,797	8,487,641	'	'	'
Delaware Economic Development Authority loan	0	0	'	'	'
Long-term debt	682,242	666,538	'	'	'
Intercompany notes payable	31,632	'	'	'	'
Other long-term liabilities	5,273	1,924	'	'	'
Total liabilities	14,557,944	9,156,103	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Member's equity	931,587	930,098	'	'	'
Retained earnings (accumulated deficit)	762,848	830,497	'	'	'
Accumulated other comprehensive loss	-8,610	-8,941	'	'	'
Total equity	1,685,825	1,751,654	'	'	'
Total liabilities and equity	16,243,769	10,907,757	'	'	'
Guarantors Subsidiaries [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	609	12,365	6,122	47,042	'
Accounts receivable	46,875	196,797	'	'	'
Inventories	620,652	832,894	'	'	'
Prepaid expense and other current assets	12,412	4,553	'	'	'
Due from related party	15,714,459	10,015,340	'	'	'
Total current assets	16,395,007	11,061,949	'	'	'
Property, plant, and equipment, net	1,672,332	1,607,387	'	'	'
Investment in subsidiaries	0	0	'	'	'
Deferred charges and other assets, net	172,443	166,268	'	'	'
Total assets	18,239,782	12,835,604	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	87,623	162,433	'	'	'
Accrued expenses	561,157	662,382	'	'	'
Deferred revenue	0	210,543	'	'	'
Due to related parties	13,688,730	8,845,031	'	'	'
Total current liabilities	14,337,510	9,880,389	'	'	'
Delaware Economic Development Authority loan	16,000	20,000	'	'	'
Long-term debt	40,323	43,442	'	'	'
Intercompany notes payable	0	'	'	'	'
Other long-term liabilities	31,078	36,175	'	'	'
Total liabilities	14,424,911	9,980,006	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Member's equity	664,978	664,108	'	'	'
Retained earnings (accumulated deficit)	3,151,447	2,193,052	'	'	'
Accumulated other comprehensive loss	-1,554	-1,562	'	'	'
Total equity	3,814,871	2,855,598	'	'	'
Total liabilities and equity	18,239,782	12,835,604	'	'	'
Non-Guarantor Subsidiaries [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	0	0	0	0	'
Accounts receivable	0	0	'	'	'
Inventories	0	0	'	'	'
Prepaid expense and other current assets	0	0	'	'	'
Due from related party	0	0	'	'	'
Total current assets	0	0	'	'	'
Property, plant, and equipment, net	0	0	'	'	'
Investment in subsidiaries	0	0	'	'	'
Deferred charges and other assets, net	0	0	'	'	'
Total assets	0	0	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	0	0	'	'	'
Accrued expenses	0	0	'	'	'
Deferred revenue	0	0	'	'	'
Due to related parties	0	0	'	'	'
Total current liabilities	0	0	'	'	'
Delaware Economic Development Authority loan	0	0	'	'	'
Long-term debt	0	0	'	'	'
Intercompany notes payable	0	'	'	'	'
Other long-term liabilities	0	0	'	'	'
Total liabilities	0	0	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Member's equity	0	0	'	'	'
Retained earnings (accumulated deficit)	0	0	'	'	'
Accumulated other comprehensive loss	0	0	'	'	'
Total equity	0	0	'	'	'
Total liabilities and equity	0	0	'	'	'
Combining and Consolidated Adjustments [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	0	0	-25,811	0	'
Accounts receivable	0	0	'	'	'
Inventories	0	0	'	'	'
Prepaid expense and other current assets	0	0	'	'	'
Due from related party	-26,566,900	-16,771,512	'	'	'
Total current assets	-26,566,900	-16,771,512	'	'	'
Property, plant, and equipment, net	0	0	'	'	'
Investment in subsidiaries	-3,814,871	-2,855,598	'	'	'
Deferred charges and other assets, net	0	0	'	'	'
Total assets	-30,381,771	-19,627,110	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	0	0	'	'	'
Accrued expenses	0	0	'	'	'
Deferred revenue	0	0	'	'	'
Due to related parties	-26,566,900	-16,771,512	'	'	'
Total current liabilities	-26,566,900	-16,771,512	'	'	'
Delaware Economic Development Authority loan	0	0	'	'	'
Long-term debt	0	0	'	'	'
Intercompany notes payable	0	'	'	'	'
Other long-term liabilities	0	0	'	'	'
Total liabilities	-26,566,900	-16,771,512	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Member's equity	-664,978	-664,108	'	'	'
Retained earnings (accumulated deficit)	-3,151,447	-2,193,052	'	'	'
Accumulated other comprehensive loss	1,554	1,562	'	'	'
Total equity	-3,814,871	-2,855,598	'	'	'
Total liabilities and equity	-30,381,771	-19,627,110	'	'	'
PBF Holding Company LLC [Member]	'	'	'	'	'
Current assets:	'	'	'	'	'
Cash and cash equivalents	57,417	254,291	170,048	50,166	'
Accounts receivable	577,879	503,796	'	'	'
Inventories	1,472,637	1,497,119	'	'	'
Prepaid expense and other current assets	56,133	13,388	'	'	'
Due from related party	0	14,721	'	'	'
Total current assets	2,164,066	2,283,315	'	'	'
Property, plant, and equipment, net	1,735,760	1,635,587	'	'	'
Investment in subsidiaries	0	0	'	'	'
Deferred charges and other assets, net	201,954	197,349	'	'	'
Total assets	4,101,780	4,116,251	'	'	'
Current liabilities:	'	'	'	'	'
Accounts payable	563,922	360,057	'	'	'
Accrued expenses	1,043,603	1,025,918	'	'	'
Deferred revenue	1,882	210,543	'	'	'
Due to related parties	0	0	'	'	'
Total current liabilities	1,609,407	1,596,518	'	'	'
Delaware Economic Development Authority loan	16,000	20,000	'	'	'
Long-term debt	722,565	709,980	'	'	'
Intercompany notes payable	31,632	0	'	'	'
Other long-term liabilities	36,351	38,099	'	'	'
Total liabilities	2,415,955	2,364,597	'	'	'
Commitments and contingencies	'	'	'	'	'
Equity:	'	'	'	'	'
Member's equity	931,587	930,098	'	'	'
Retained earnings (accumulated deficit)	762,848	830,497	'	'	'
Accumulated other comprehensive loss	-8,610	-8,941	'	'	'
Total equity	1,685,825	1,751,654	'	'	'
Total liabilities and equity	$4,101,780	$4,116,251	'	'	'

CONDENSED_CONSOLIDATING_FINANC4

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Operations) (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Revenues	$4,858,880	$5,395,206	$14,335,020	$15,188,327
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,663,697	4,932,645	13,394,777	13,871,884
Operating expenses, excluding depreciation	192,647	179,035	601,245	537,880
General and administrative expenses	30,748	38,942	79,983	78,042
Gain on sale of asset	-48	20	-48	-2,430
Depreciation and amortization expense	27,435	24,455	81,530	67,419
Total cost and expenses	4,914,479	5,175,097	14,157,487	14,552,795
Income (loss) from operations	-55,599	220,109	177,533	635,532
Other income (expense)	'	'	'	'
Change in fair value of catalyst lease	-2,363	-5,952	3,118	-6,929
Change in fair value of contingent consideration	0	-692	0	-2,076
Interest expense, net	-26,242	-26,901	-69,561	-86,753
Net income (loss)	-64,893	186,564	111,988	539,774
Comprehensive income (loss) attributable to Company	-64,772	186,566	112,319	539,793
Combining and Consolidated Adjustments [Member]	'	'	'	'
Revenues	-699,959	-929,950	-4,101,376	-2,615,896
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	-699,959	-929,950	-4,101,376	-2,615,896
Operating expenses, excluding depreciation	0	0	0	0
General and administrative expenses	0	0	0	0
Gain on sale of asset	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Total cost and expenses	-699,959	-929,950	-4,101,376	-2,615,896
Income (loss) from operations	0	0	0	0
Other income (expense)	'	'	'	'
Equity in earnings (loss) of subsidiaries	218,232	-483,690	-958,402	-1,654,329
Change in fair value of catalyst lease	0	0	0	0
Change in fair value of contingent consideration	'	0	'	0
Interest expense, net	0	0	0	0
Net income (loss)	218,232	-483,690	-958,402	-1,654,329
Comprehensive income (loss) attributable to Company	218,232	-483,690	-958,402	-1,654,329
Guarantors Subsidiaries [Member]	'	'	'	'
Revenues	745,102	4,133,729	7,060,883	12,767,276
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	739,125	3,433,946	5,417,839	10,477,290
Operating expenses, excluding depreciation	192,815	179,035	601,555	537,880
General and administrative expenses	3,086	792	10,281	5,336
Gain on sale of asset	206	20	206	-2,430
Depreciation and amortization expense	24,118	22,272	72,073	62,296
Total cost and expenses	959,350	3,636,065	6,101,954	11,080,372
Income (loss) from operations	-214,248	497,664	958,929	1,686,904
Other income (expense)	'	'	'	'
Equity in earnings (loss) of subsidiaries	0	0	0	0
Change in fair value of catalyst lease	-2,363	-5,952	3,118	-6,929
Change in fair value of contingent consideration	'	-692	'	-2,076
Interest expense, net	-1,621	-7,349	-3,645	-23,589
Net income (loss)	-218,232	483,671	958,402	1,654,310
Comprehensive income (loss) attributable to Company	-218,232	483,690	958,402	1,654,329
Non-Guarantor Subsidiaries [Member]	'	'	'	'
Revenues	0	0	0	0
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	0	0	0	0
Operating expenses, excluding depreciation	0	0	0	0
General and administrative expenses	0	0	0	0
Gain on sale of asset	0	0	0	0
Depreciation and amortization expense	0	0	0	0
Total cost and expenses	0	0	0	0
Income (loss) from operations	0	0	0	0
Other income (expense)	'	'	'	'
Equity in earnings (loss) of subsidiaries	0	0	0	0
Change in fair value of catalyst lease	0	0	0	0
Change in fair value of contingent consideration	'	0	'	0
Interest expense, net	0	0	0	0
Net income (loss)	0	0	0	0
Comprehensive income (loss) attributable to Company	0	0	0	0
Issuer [Member]	'	'	'	'
Revenues	4,813,737	2,191,427	11,375,513	5,036,947
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,624,531	2,428,649	12,078,314	6,010,490
Operating expenses, excluding depreciation	-168	0	-310	0
General and administrative expenses	19,567	38,150	61,607	72,706
Gain on sale of asset	-254	0	-254	0
Depreciation and amortization expense	3,317	2,183	9,457	5,123
Total cost and expenses	4,646,993	2,468,982	12,148,814	6,088,319
Income (loss) from operations	166,744	-277,555	-773,301	-1,051,372
Other income (expense)	'	'	'	'
Equity in earnings (loss) of subsidiaries	-218,232	483,690	958,402	1,654,329
Change in fair value of catalyst lease	0	0	0	0
Change in fair value of contingent consideration	'	0	'	0
Interest expense, net	-24,742	-19,552	-66,067	-63,164
Net income (loss)	-76,230	186,583	119,034	539,793
Comprehensive income (loss) attributable to Company	-76,109	186,566	119,365	539,793
PBF Holding Company LLC [Member]	'	'	'	'
Revenues	4,858,880	5,395,206	14,335,020	15,188,327
Cost and expenses:	'	'	'	'
Cost of sales, excluding depreciation	4,663,697	4,932,645	13,394,777	13,871,884
Operating expenses, excluding depreciation	192,647	179,035	601,245	537,880
General and administrative expenses	22,653	38,942	71,888	78,042
Gain on sale of asset	-48	20	-48	-2,430
Depreciation and amortization expense	27,435	24,455	81,530	67,419
Total cost and expenses	4,906,384	5,175,097	14,149,392	14,552,795
Income (loss) from operations	-47,504	220,109	185,628	635,532
Other income (expense)	'	'	'	'
Equity in earnings (loss) of subsidiaries	0	0	0	0
Change in fair value of catalyst lease	-2,363	-5,952	3,118	-6,929
Change in fair value of contingent consideration	0	-692	0	-2,076
Interest expense, net	-26,363	-26,901	-69,712	-86,753
Net income (loss)	-76,230	186,564	119,034	539,774
Comprehensive income (loss) attributable to Company	($76,109)	$186,566	$119,365	$539,793

CONDENSED_CONSOLIDATING_FINANC5

CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF PBF HOLDINGS (Statement of Cash Flows) (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:	'	'
Net income	$111,988	$539,774
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	86,417	71,144
Stock-based compensation	2,750	1,707
Change in fair value of catalyst lease obligation	-3,118	6,929
Change in fair value of contingent consideration	0	2,076
Non-cash change in inventory repurchase obligations	-13,362	5,126
Write-off of unamortized deferred financing fees	0	4,391
Loss (gain) on sale of assets	-48	-2,430
Pension and other post retirement benefits costs	12,654	9,513
Changes in current assets and current liabilities:	'	'
Accounts receivable	-74,083	-179,989
Inventories	31,165	85,179
Other current assets	-42,745	36,971
Accounts payable	203,865	-39,153
Accrued expenses	48,811	-56,404
Deferred revenue	-208,661	13,719
Other assets and liabilities	-20,249	-29,731
Net cash provided by operations	142,581	468,822
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-201,906	-102,004
Expenditures for deferred turnarounds cost	-15,859	-27,501
Expenditures for other assets	-10,584	-7,731
Proceeds from sale of assets	30,826	3,381
Net cash used in investing activities	-197,523	-133,855
Proceeds from revolver borrowings	745,000	0
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	0	250
Proceeds from 8.25% senior secured notes	0	665,806
Proceeds from long-term debt	0	430,000
Proceeds from catalyst lease	0	9,452
Distribution to members	-140,457	-15,081
Repayments of revolver borrowings	-730,000	0
Payment of contingent consideration related to acquistion of Toledo refinery	-21,357	-103,642
Repayments of long-term debt	0	-1,184,597
Deferred financing costs and other	-669	-17,273
Net cash used in financing activities	-173,525	-215,085
Net increase (decrease) in cash and cash equivalents	-228,467	119,882
Cash and equivalents, beginning of period	285,884	50,166
Cash and equivalents, end of period	57,417	170,048
Issuer [Member]	'	'
Cash flows from operating activities:	'	'
Net income	119,034	539,793
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	14,273	8,847
Stock-based compensation	0	0
Change in fair value of catalyst lease obligation	0	0
Change in fair value of contingent consideration	0	0
Non-cash change in inventory repurchase obligations	0	0
Write-off of unamortized deferred financing fees	0	4,391
Loss (gain) on sale of assets	-254	0
Pension and other post retirement benefits costs	3,541	1,594
Equity in earnings of subsidiaries	-958,402	-1,654,329
Changes in current assets and current liabilities:	'	'
Accounts receivable	-224,005	-410,412
Inventories	-187,760	-540,547
Other current assets	-34,886	-8,501
Accounts payable	278,675	63,779
Accrued expenses	118,507	347,790
Deferred revenue	1,882	3,912
Amounts due to/from related parties	870,141	1,710,567
Other assets and liabilities	122	-2,723
Net cash provided by operations	868	64,161
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-75,099	-13,859
Expenditures for deferred turnarounds cost	0	0
Expenditures for other assets	0	0
Proceeds from intercompany notes payable	31,632	'
Proceeds from sale of assets	30,826	0
Net cash used in investing activities	-44,273	-13,859
Proceeds from revolver borrowings	745,000	'
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	'	250
Proceeds from 8.25% senior secured notes	'	665,806
Proceeds from long-term debt	'	430,000
Proceeds from catalyst lease	'	0
Distribution to members	-186,684	-15,081
Repayments of revolver borrowings	-730,000	'
Payment of contingent consideration related to acquistion of Toledo refinery	0	-103,642
Repayments of long-term debt	'	-823,749
Deferred financing costs and other	-1,661	-17,273
Net cash used in financing activities	-141,713	136,311
Net increase (decrease) in cash and cash equivalents	-185,118	186,613
Cash and equivalents, beginning of period	241,926	3,124
Cash and equivalents, end of period	56,808	189,737
Guarantors Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	958,402	1,654,310
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	72,144	62,297
Stock-based compensation	2,750	1,707
Change in fair value of catalyst lease obligation	-3,118	6,929
Change in fair value of contingent consideration	0	2,076
Non-cash change in inventory repurchase obligations	-13,362	5,126
Write-off of unamortized deferred financing fees	0	0
Loss (gain) on sale of assets	206	-2,430
Pension and other post retirement benefits costs	9,113	7,919
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	149,922	230,423
Inventories	218,925	625,726
Other current assets	-7,859	45,472
Accounts payable	-74,810	-77,121
Accrued expenses	-65,994	-404,194
Deferred revenue	-210,543	9,807
Amounts due to/from related parties	-855,420	-1,710,567
Other assets and liabilities	-18,497	-27,008
Net cash provided by operations	161,859	430,472
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-126,807	-88,145
Expenditures for deferred turnarounds cost	-15,859	-27,501
Expenditures for other assets	-10,584	-7,731
Proceeds from intercompany notes payable	0	'
Proceeds from sale of assets	0	3,381
Net cash used in investing activities	-153,250	-119,996
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	'	0
Proceeds from 8.25% senior secured notes	'	0
Proceeds from long-term debt	'	0
Proceeds from catalyst lease	'	9,452
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Payment of contingent consideration related to acquistion of Toledo refinery	-21,357	0
Repayments of long-term debt	'	-360,848
Deferred financing costs and other	992	0
Net cash used in financing activities	-20,365	-351,396
Net increase (decrease) in cash and cash equivalents	-11,756	-40,920
Cash and equivalents, beginning of period	12,365	47,042
Cash and equivalents, end of period	609	6,122
Non-Guarantor Subsidiaries [Member]	'	'
Cash flows from operating activities:	'	'
Net income	0	0
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	0	0
Stock-based compensation	0	0
Change in fair value of catalyst lease obligation	0	0
Change in fair value of contingent consideration	0	0
Non-cash change in inventory repurchase obligations	0	0
Write-off of unamortized deferred financing fees	0	0
Loss (gain) on sale of assets	0	0
Pension and other post retirement benefits costs	0	0
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	0	0
Inventories	0	0
Other current assets	0	0
Accounts payable	0	0
Accrued expenses	0	0
Deferred revenue	0	0
Amounts due to/from related parties	0	0
Other assets and liabilities	0	0
Net cash provided by operations	0	0
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnarounds cost	0	0
Expenditures for other assets	0	0
Proceeds from intercompany notes payable	0	'
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	'	0
Proceeds from 8.25% senior secured notes	'	0
Proceeds from long-term debt	'	0
Proceeds from catalyst lease	'	0
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Payment of contingent consideration related to acquistion of Toledo refinery	0	0
Repayments of long-term debt	'	0
Deferred financing costs and other	0	0
Net cash used in financing activities	0	0
Net increase (decrease) in cash and cash equivalents	0	0
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	0	0
Combining and Consolidated Adjustments [Member]	'	'
Cash flows from operating activities:	'	'
Net income	-958,402	-1,654,329
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	0	0
Stock-based compensation	0	0
Change in fair value of catalyst lease obligation	0	0
Change in fair value of contingent consideration	0	0
Non-cash change in inventory repurchase obligations	0	0
Write-off of unamortized deferred financing fees	0	0
Loss (gain) on sale of assets	0	0
Pension and other post retirement benefits costs	0	0
Equity in earnings of subsidiaries	958,402	1,654,329
Changes in current assets and current liabilities:	'	'
Accounts receivable	0	0
Inventories	0	0
Other current assets	0	0
Accounts payable	0	-25,811
Accrued expenses	0	0
Deferred revenue	0	0
Amounts due to/from related parties	0	0
Other assets and liabilities	0	0
Net cash provided by operations	0	-25,811
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	0	0
Expenditures for deferred turnarounds cost	0	0
Expenditures for other assets	0	0
Proceeds from intercompany notes payable	0	'
Proceeds from sale of assets	0	0
Net cash used in investing activities	0	0
Proceeds from revolver borrowings	0	'
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	'	0
Proceeds from 8.25% senior secured notes	'	0
Proceeds from long-term debt	'	0
Proceeds from catalyst lease	'	0
Distribution to members	0	0
Repayments of revolver borrowings	0	'
Payment of contingent consideration related to acquistion of Toledo refinery	0	0
Repayments of long-term debt	'	0
Deferred financing costs and other	0	0
Net cash used in financing activities	0	0
Net increase (decrease) in cash and cash equivalents	0	-25,811
Cash and equivalents, beginning of period	0	0
Cash and equivalents, end of period	0	-25,811
PBF Holding Company LLC [Member]	'	'
Cash flows from operating activities:	'	'
Net income	119,034	539,774
Adjustments to reconcile net income to net cash from operating activities:	'	'
Depreciation and amortization	86,417	71,144
Stock-based compensation	2,750	1,707
Change in fair value of catalyst lease obligation	-3,118	6,929
Change in fair value of contingent consideration	0	2,076
Non-cash change in inventory repurchase obligations	-13,362	5,126
Write-off of unamortized deferred financing fees	0	4,391
Loss (gain) on sale of assets	-48	-2,430
Pension and other post retirement benefits costs	12,654	9,513
Equity in earnings of subsidiaries	0	0
Changes in current assets and current liabilities:	'	'
Accounts receivable	-74,083	-179,989
Inventories	31,165	85,179
Other current assets	-42,745	36,971
Accounts payable	203,865	-39,153
Accrued expenses	52,513	-56,404
Deferred revenue	-208,661	13,719
Amounts due to/from related parties	14,721	0
Other assets and liabilities	-18,375	-29,731
Net cash provided by operations	162,727	468,822
Cash flow from investing activities:	'	'
Expenditures for property, plant and equipment	-201,906	-102,004
Expenditures for deferred turnarounds cost	-15,859	-27,501
Expenditures for other assets	-10,584	-7,731
Proceeds from intercompany notes payable	31,632	0
Proceeds from sale of assets	30,826	3,381
Net cash used in investing activities	-197,523	-133,855
Proceeds from revolver borrowings	745,000	0
Cash flows from financing activities:	'	'
Proceeds from member's capital contributions	0	250
Proceeds from 8.25% senior secured notes	0	665,806
Proceeds from long-term debt	0	430,000
Proceeds from catalyst lease	0	9,452
Distribution to members	-186,684	-15,081
Repayments of revolver borrowings	-730,000	0
Payment of contingent consideration related to acquistion of Toledo refinery	-21,357	-103,642
Repayments of long-term debt	0	-1,184,597
Deferred financing costs and other	-669	-17,273
Net cash used in financing activities	-162,078	-215,085
Net increase (decrease) in cash and cash equivalents	-196,874	119,882
Cash and equivalents, beginning of period	254,291	50,166
Cash and equivalents, end of period	$57,417	$170,048